TMI Blog2015 (1) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Vs Indian National Shipowners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - there is no tax liability on the assessee in respect of the transaction during the relevant period - service tax liability on any taxable service provided by a non resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.4.2006 - Decided against Revenue. - C.M.A. No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the services provided by M/s.Tennex Europe Ltd., to the 1st respondent company shall fall under the ambit of definition enshrined under Section 65 (18) of the Finance Act, 1994, for the services in the name of consulting engineers or not? 2. The case of the respondent is that it entered into a licence agreement dated 18.6.99 with Tennex Europe Ltd., for grant of licence for supply of technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent, which is extracted hereinbelow for reference :- F. No. 276/8/2009-CX8A Government of India Ministry of Finance Department of Revenue (Central Board of Excise Customs) Sub: Applicability of service tax on taxable services provided by a non-resident or a person located outside India to a recipient in India-reg. Kind attention is invited to instruction F No. 275/7/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court, for defending the levy of service tax on such services w.e.f. 1.1.2005, have been dismissed recently (subsequent to the issuance of said instruction dated 30.6.2010) in the following cases. (i)SLP (C) No. 29539 of 2010 in CCE Vs Bhandari Hosiery Exports Ltd (ii) SLP (C) No. 18160 of 2010 in CST Vs Unitech Ltd (iii) SLP (C) No. 34208/09 of 2010 in UOI Vs S R Batliboi Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate action may please be taken accordingly in the pending disputes. The above circular is based on the decision of the Bombay High Court as confirmed by the Supreme Court in Union of India Vs Indian National Shipowners Association Appeal (Civil) No.18932 of 2009. 5. Therefore, in view of the subsequent position of law, it is clear there is no tax liability on the assessee in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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