TMI Blog2013 (7) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... in abroad - Whether the demand of service tax rendered to services before enactment of Section 66A is valid - Held that:– As the services were being provided by the foreign companies , services received by the respondent prior to the enactment of Section 66A will not be liable to pay service tax – as Held in Indian National Ship owners Association vs. UOI (2008 (12) TMI 41 - HIGH COURT OF BOMBAY)- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that services received by the respondent are classifiable as ''Consulting Engineers Service' as defined in Section 65(31) of the Finance Act, 1994. Department felt that since the services are being provided by non-resident companies, who did not have their office in India, service tax is payable by the recipient of the services in terms of Rule 2(1)(d)(iv) of the Service Tax Rules rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal. 3. Learned D.R. appearing for the Revenue reiterates the findings of the original adjudicating authority, who confirmed the demand of service tax against the respondent. He submits that the Commissioner (Appeals) has not appreciated the facts in proper perspective and set-aside the order in original. He submits that Consulting Engineer Service is chargeable to service tax under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by the recipient of services, prior to 18.4.2006. 5. After hearing both sides, we find that in the present case, service tax amounting to ₹ 7,94,637/- was confirmed by the original authority pertaining to the period. 13.05.2003 to 08.01.2004. There is no dispute that services were being provided by the foreign companies abroad and were received by the respondent prior to 18.4.2006. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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