TMI Blog2004 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... f pre-deposit and stay of operation of the impugned order arose out of the order of the Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority demanding service tax of Rs. 3,74,01,709/- computed at the rate of 5% of the total value of taxable service of Rs. 74,80,34,172/- paid by the applicant to M/s. Kawasaki Heavy Industries, Kobe, Japan (M/s. KHI), ordered r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable service in respect of consulting engineer means "Any service provided to a client by a 'consulting engineer' in relation to advice, consultancy or technical assistance in any manner in one or more discipline of Engineering." The lower appellate authority ruled that M/s. KHI provided taxable services, i.e. services of technical assistance, supply of technical know-how etc. to the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a levy on the person rendering services who alone can be regarded as an assessee and not the customer. In the present case, the service provider is a company situated abroad and the applicant is only a service receiver. As the receiver of service, he is not liable to service tax under the provisions of the Finance Act, 1994. Further, it is argued that the services provided by the foreign company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant prayed for waiver of pre-deposit of the amounts demanded in the impugned order and stay recovery thereof during the pendency of the appeal as several questions of law arise out of the demand. 6. Heard both sides. 7. We observe that the issues raised in the application for stay are debatable. The main issue whether a service receiver is obliged to discharge service tax in view of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of the tax demanded in the impugned order. However, taking into consideration the stakes involved and the debatable issues, we consider that this is also a fit case for hearing this appeal out-of-turn. We accordingly fix the hearing of the appeal on 9-8-2004. 8. In view of what has been stated above, we waive pre-deposit of service tax demanded and stay recovery thereof pending di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
