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2015 (4) TMI 39 - KARNATAKA HIGH COURT

2015 (4) TMI 39 - KARNATAKA HIGH COURT - 2015 (39) S.T.R. 710 (Kar.) , [2016] 87 VST 278 (Kar) - 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 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 provider situate .....

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differ with the order passed by the Tribunal in the present case as the service provider i.e., the 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. JUDGMENT We have heard Mr C Shashikantha, learned counsel for the appellant - Department. Though service on the respondent has been held to be sufficient, bu .....

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ated 9.8.2004 passed by the Commissioner of Appeals, the order passed by the Assessing Authority 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. The contention of the learned counsel for the appellant is that the service rendered by a Consulting Engineer would be subject to payment of service tax. I .....

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