TMI Blog2011 (8) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... now how fees to the foreign companies under the category of consulting engineers - It stands held that the recipient of various services in India were not liable to pay service tax for the services received from abroad prior to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted - As the period involved in the present appeal is prior to 18.4.2006 - Decided in favour of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of consulting engineers. The adjudicating authority in the order appealed against confirmed demand of service tax amounting to Rs.27,23,882/-. Penalty was also imposed upon the appellants under Section 76, 77 78 of the Act. 2. Being aggrieved with the order of the adjudicating authority, the appellant filed the appeal reiterating the grounds made before the adjudicating authority. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1.8.2002, he held that burden of discharging service tax liability was shifted to the service receiver when the service provider is a non-resident or service is provided from outside India. 4. However, we do not feel the need of referring of all of such notifications inasmuch as the issue is no more res integra and stands settled by the Bombay High Court s decision in the case of Indian Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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