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2015 (10) TMI 2092 - CESTAT AHMEDABAD

2015 (10) TMI 2092 - CESTAT AHMEDABAD - TMI - Import of services - Service Tax demanded under category of “Consulting Engineering Service”- Revenue challenges the order of the Commissioner (Appeals) stating that services of foreign firm is not covered under the definition of Consulting Engineers Service – Held That:- Service Tax liability on any taxable service provided by a non-resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.04.2006, i.e. the date of e .....

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ommissioner (Appeals). 2. The Respondents were engaged in the manufacture of Plastics Laminated Flexible Packing Material of Polyester, BOPP, P.V.C. and paper, classifiable under Chapter 39 and 48 of the Schedule to the Central Excise Tariff Act, 1985. The Respondent paid the amount to foreign firm in the year 2002, for rendering service, who has no office in India. The service tax was demanded under the category of Consulting Engineering Service . The Adjudicating authority confirmed the demand .....

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