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2009 (8) TMI 173

..... the services received under the category of “Intellectual Property Services” and under the category of “Business Auxiliary Services” received from foreign nationals - The period of dispute is from 10-9-04 to 31-3-06 - The issue involved in this case is whether during the relevant period, the recipient of the service is liable to be imposed with service tax only on the ground that service provider is a non-resident and is a person who is situated outside India. We find that this issue is no more res-integra as the issue has been settled by the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association [2009 - TMI - 32013 - HIGH COURT OF BOMBAY] holding recipient as liable from 18-4-2006 - The appeal is allowed - ST/37 .....

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..... service providers being nonresident or from outside and do not have office in India, service tax liability needs to be discharged by the service receiver/appellant. In these cases, the appellants contested the show cause notice before the Adjudicating Authority. The adjudicating authority did not agree with the contentions raised and held against the appellants and confirmed the duty liability, visited the appellant with penalties and interest liabilities. Hence these appeals 4. Learned counsel appearing on behalf of the appellants would draw our attention to the fact that the services were received by the appellants from the persons who are non-resident or from outside India. It is the submission that the service tax liability on the recip .....

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..... ppellants. 5. We have heard both sides and perused the records. 6. The issue involved in this case is whether during the relevant period, the recipient of the service is liable to be imposed with service tax only on the ground that service provider is a non-resident and is a person who is situated outside India. We find that this issue is no more res-integra as the issue has been settled by the Hon ble High Court of Bombay in the case of Indian National Shipowners Association (supra). We may reproduce the said ratio. 16. Now, so far as the notification dated 1st March 2002 quoted above which is relied on for justifying levy of service tax from 1-3-2002 is concerned, perusal of that notification shows that by that notification service which .....

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..... provisions of the Chapter. The chapter relates to taxing the services which are provided, the taxing on the value of the service and it is only the person who is providing the service can be regarded as an assessee. The rules therefore cannot be so framed as not to carry the purpose of the Chapter and cannot be conflicted with the provisions in Chapter V of the Act. In other words, as the Act makes the person who is providing the service liable, the provisions in the rules cannot be made which makes the recipient of the service liable. It is, thus clear that the provisions of Rule 2 (1) (d) (iv) are clearly invalid. 18….. 19….. 20….. 21. In the result, therefore, the petition succeeds and is allowed. Respondents are restrained from levying .....

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