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2016 (1) TMI 261 - CESTAT AHMEDABAD

2016 (1) TMI 261 - CESTAT AHMEDABAD - TMI - Import of services - Intellectual Property of Services - appellant contended that, the service provider did not have any premises in India. The Appellant, therefore, contends that no Service Tax is payable in the instant case - Held that:- Adjudicating authority has not considered the issue of Section 66A and also the issue of striking down of the provisions of Explanation to Section 65(105) of Finance Act, 1994. He has also not considered the Board's .....

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d:- 2-12-2015 - P K Das, Member (J) And P M Saleem, Member (T) For the Appellant : Shri P K Sahu, Adv For the Respondent : Shri L Tendupatra, AR ORDER Per P M Saleem The Appellant herein is aggrieved by the impugned order of the Commissioner of Central Excise & Service Tax, Vadodara-II, under which the Service Tax amounting to ₹ 79,71,335.00 on taxable services in the category of Intellectual Property of Services was demanded. The Appellant is aggrieved by the same on the ground that t .....

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all amounts except the one at Sr.No.6 has been paid before 31.03.2006. Only an amount of ₹ 1,57,087 has been paid during the period 01.04.2006 to 30.06.2006. He contends that the reverse charge mechanism was introduced by Section 66A w.e.f. 18.04.2006 and therefore, there is no Service Tax liability before the said date. He also contends that even otherwise, Section 66A has not been invoked by the lower authorities and the duty has been confirmed under the provisions of Explanation to Sec .....

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