TMI Blog2015 (2) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favour of assessee. - Appeal No. ST/41/07 - Final Order No. A/113/2015-WZB/STB - Dated:- 31-12-2014 - Anil Choudhary And P. S. Pruthi,JJ. For the Appellant : Shri Vinay Jain, CA For the Respondent : Shri B K Iyer, Supdt AR ORDER Per: Anil Choudhary: The appellant M/s Bajaj Allianz Life Insurance Co. Ltd. is in appeal against the Order-in-Appeal No. P-III/094/06 dated 1.6.2006 passed by the Commissioner of Central Excise Service Tax (Appeals), Pune-III. 2. The brief facts are that the appellant received input service from its Insurance Agent(s) and also the appellant provides certain incentives to its agent(s), which form part of remuneration, according to the Revenue. Accordingly, show-cause notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period prior to 1.1.2005, no Service Tax can be legally demanded and/or collected from the appellant assessee. Further the appellant relies upon the ruling of Larger Bench of this Tribunal in the case of Hindustan Zinc Ltd. Vs. Commissioner of Central Excise - 2008 (11) STR 338 (Tri-LB) wherein it was held as under:- 10. As seen above, four services (as seen above) were (initially) specified in Part A of notification no.36/2004 dated 31.12.2004. The service specified in Part B was omnibus, namely, any taxable service meaning thereby all types of taxable services provided by a person who is a non-resident or is from outside India and does not have any office in India. In other words, apart from the four services specifically mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia or by a non-resident who does not have office in India, it is clear that the provider of the service cannot be fastened with the liability, and therefore, a different provision has to be made with respect to such services. It is to be kept in mind that the levy is on rendering of the taxable service and not on the person. No sooner than the taxable event takes place, tax must be collected and therefore provision has to be made to fasten the liability to pay tax. As observed above, the person liable to pay the tax is a component of the tax scheme. Since the liability to pay service tax generally is on the provider of service, where liability is to be fastened on any other person, the service (s) in relation to which liability is to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbined reading of notification no. 12/2004 and notification no.36/2004 would show that while the former makes the 'person' i.e. the recipient of taxable service in India provided by a non-resident or from outside India liable to pay service tax - without specifying the taxable service , as such, in relation to which he is so made liable, notification no.36/2004 does not specify the person liable to pay service tax; it merely specifies the taxable services for the purpose of section 68(2) of the Act. Both the notifications, therefore, have to be read as complementary or supplemental to each other and in the absence of either, service tax cannot be collected or recovered (in respect of the specified services). Thus, the Larger Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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