TMI Blog2010 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.4.2006 and not in force during material period. Service tax liability absent. Question of law answered against revenue. - 12 of 2007, - - - Dated:- 1-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. Shri C. Shashikantha, Advocate, for the Appellant. Shri K.S. Ravishankar, Advocate, for the Respondent. [Judgment per : K.L. Manjunath, J.]. - Revenue has come up in this appeal challenging the order passed by CESTAT order-in-appeal Final Order No. 1061 to 1063/06 dated 15-6-2006. 2. Being aggrieved by the order of the Asst. Commissioner of Central Excise, respondent-assessee had preferred an appeal before the Commissioner of Central Excise (Appeals), Bangalore contending that it is not liable to pay service tax in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-assessee as a consultant engineer has rendered professional technical know-how is liable to be taxed under the Service Tax Act. Therefore, he contends that the tribunal has committed a serious error in not considering the provisions of sub-section (31) of Sec. 65 of the Service Tax Act. Per contra, Mr. Ravishankar contends that sub-section (31) of Sec. 65 only deals with the definition of the word 'Consulting Engineer'. Sub-section (31) reads as hereunder : 31 Consulting Engineer means any professionally qualified engineer or [anybody corporate or any other firm] who, either directly or indirectly, renders any advise, consultancy or technical assistance in any manner (to any person) in one or more disciplines of engineering. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall, for the purpose of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply : Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub-section shall not apply : Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the same, therefore he requests the court to dismiss the appeal answering the questions of law against the revenue and in favour of the assessee. 5. Per contra, Sri. Shashikantha contends that facts involved in SKF India Ltd. are different from the facts involved in the present case. 6. Having heard the counsel for the parties, we have to consider the substantial question of law framed in this appeal as hereunder : Admittedly, assessee is a foreign company. Even if the arguments advanced by Mr. Shashikantha is accepted, sub-section (31) of Sec. 65 of the Act would apply to the services rendered by an Indian as a consulting engineer. In the present case, the dispute is in regard to November, 1998 to December, 2000. As on November ..... X X X X Extracts X X X X X X X X Extracts X X X X
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