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M/s Larsen And Toubro Ltd. Versus Commissioner of Central Excise And Service Tax, Vadodara

2016 (1) TMI 261 - CESTAT AHMEDABAD

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:- Adjudicati .....

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that the payment of ₹ 1,57,087.00 had been made by the Appellant during the period 01.04.2006 to 30.06.2006, whereas it is not clear from the facts when the related services were rendered. All these issues and other related issues have to be ex .....

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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, un .....

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kerill Mechanical Industries, Belgium to the Appellant and 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. 2. Heard both sides. The learned Counsel a .....

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een 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 .....

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ds that the said provisions were struck down by Bombay High Court as reported as - 2008-TIOL-633-High Court-MUM-ST. He also submits that the service was rendered in 1991 when the agreement with M/s Cockerill Mechanical Industries, Belgium was signed. .....

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arned Authorised Representative on behalf of Revenue submits that the Adjudicating authority has not examined the latest case laws and the C.B.E.& C. Circular No.276/8/2009-CX.8A, dt.26.09.2011 vis-a-vis facts of the case. Both sides, therefore, .....

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