TMI Blog2015 (10) TMI 2154X X X X Extracts X X X X X X X X Extracts X X X X ..... r - Services provided to assessee outside India become taxable service as per Section 66 A of the Finance Act, 1994 - Respondents are restrained from levying service tax for the period from 1-3-2002 till 17-4-2006 - Demand of tax and penalties not sustained - Appeal of revenue rejected - Decision made in the case of Indian National Ship-owners Association Vs Union of India [2008 (12) TMI 41 - BOMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Dated 26.07.2006 was issued proposing demand of service tax amounting to ₹ 3,45,547.00 alongwith interest and to impose penalty for the period 10.09.2004 to 31.03.2005, on the ground that the assessee paid the amount to foreign companies for providing service under the category of Intellectual Property Right/Service. The Adjudicating authority confirmed the demand of tax alongwith inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears that a similar provision in the rules was made applicable by the Government in relation to the Clearing Agents by making customers of the Clearing Agent liable for levy of the service tax. That question has been decided by the Supreme Court by its judgment in the case of Laghu Udyog Bharati (supra) and the Supreme Court has clearly laid down that the imposition of the service tax is on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia from a person who is non-resident or is from outside India. Before enactment of Section 66A it is apparent that there was no authority vested by law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till Section 66A was enacted a person liable was the one who rendered the services. In other words, it is only after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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