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Commissioner of Central Excise And Service Tax Versus M/s Jacobs Engineering UK. Ltd.

2015 (4) TMI 39 - KARNATAKA HIGH COURT

Consultancy services - Service provided outside India - Held that:- by an amendment which was brought on 18.4.2006 with effect from 1.5.2006, it was provided that in case where the service provider was situate outside India, the service recipient wou .....

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ed that the provision for payment of service tax extends to the whole of India (except the State of Jammu & Kashmir). The same would mean that the tax liability would not be there of a person or company which is situated outside India and having no b .....

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he respondent company was located outside India and did not have any business operations or office within the territory of India. - Decided against Revenue. - Central Excise Appeal No. 9/2013 - Dated:- 12-3-2015 - Vineet Saran And S. Sujatha,JJ. JUDG .....

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t company is a company situated in the United Kingdom and has no office or branch in India. The respondent company had provided consultancy services to one M/s Mangalore Chemicals & Fertilizers Limited during the period March 1998 to April 2001. .....

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was set aside. Challenging the said order, the Revenue filed an appeal before the Customs, Excise & Service Tax Appellate Tribunal, Bangalore which has been dismissed by order dated 30.8.2012. Aggrieved by the same, this appeal has been filed. Th .....

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it was provided that in case where the service provider was situate outside India, the service recipient would be liable for payment of tax and would be treated as a service provider. Prior to that, there was no provision for taxing the service provi .....

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that the tax liability would not be there of a person or company which is situated outside India and having no business establishment in India. In the present case, the service was provided by the respondent company from its office in United Kingdom. .....

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