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2015 (10) TMI 2154 - CESTAT AHMEDABAD

2015 (10) TMI 2154 - CESTAT AHMEDABAD - TMI - Import of services - reverse charge - assessee paid the amount to foreign companies for providing service under the category of Intellectual Property Right - Held That:- Amount paid by assessee was as fees for services rendered by non-resident service provider - 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 1-3-2 .....

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e Respondent (s) : Shri J. Nair, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, both are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the assessee was engaged in the manufacture of Cotton Yarn, Cotton Denim Fabrics and Readymade Garments classifiable under Chapter 52 and 62 of the Schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice Dated 26.07.2006 was is .....

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eals) set aside the penalty imposed under Section 78 and otherwise Upheld Adjudication order. The assessee and the Revenue both filed appeals before the Tribunal. 3. We find from the Show Cause Notice that the amount was paid by the assessee as fees for the services rendered by the non-resident service provider. The Honble Bombay High Court in the case of Indian National Ship-owners Association Vs Union of India 2009 (13) S.T.R. 235 (Bom.) held that the services provided to the assessee outside .....

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early laid down that the imposition of the service tax is on the persons rendering the services and by making a provision in the Rules, levy of tax cannot be shifted to the recipients of the services and the Rule framed which brought about this situation has been declared by the Supreme Court to be invalid. The law laid down by the Supreme Court in its judgment in Laghu Udyog (supra) is squarely applicable to Rule 2(1)(d)(iv), which is relied on in this case. It appears that it is first time whe .....

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