TMI Blog2015 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... x and not the date of payment for the receipt of service. This position is settled by the Hon'ble High Court of Delhi in the case of Consulting Engineering Services (2013 (1) TMI 434 - DELHI HIGH COURT) and Vistar Construction Ltd. (2013 (2) TMI 52 - DELHI HIGH COURT). Therefore, the matter has to go back to the adjudicating authority for ascertaining the date of receipt of services by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U, Mumbai. 2. Vide the impugned order, a Service Tax demand of ₹ 1,58,34,571/- has been confirmed against the appellant M/s Man Industries (India) Ltd., Mumbai under the Reverse Charge Mechanism in respect of services received by the appellant during the period 18.4.2006 to 31.3.2008. The services received have been categorized under the Business Auxiliary Services, Management Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments available on record, this position also becomes very clear. He also relies on the decision of the Hon'ble High Court of Delhi in the case of Consulting Engineering Services (I) P. Ltd. -2013 (30) STR 586 (Del) and Vistar Constructions (P) Ltd. Vs. UOI - 2013 (31) STR 129 (Del), wherein it has been held that rate of tax applicable is that on the date on which the services were rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transactions, there is overlapping of period i.e. services have rendered both prior to 18.4.2006 and after 18.4.2006 and, therefore, in respect of services received after 18.4.2006, the appellant would be liable to discharge Service Tax liability. However, he has no objection if the matter is remanded back to the adjudicating authority for consideration of the matter afresh after taking into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled by the Hon'ble High Court of Delhi in the case of Consulting Engineering Services (supra) and Vistar Construction Ltd. (supra). Therefore, the matter has to go back to the adjudicating authority for ascertaining the date of receipt of services by the appellant for which they had made payments to the service provider abroad. The appellant is directed to furnish documentary evidence in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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