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M/s Numaligarh Refinery Ltd. Versus Commissioner of Central Excise, Shillong

2016 (4) TMI 1034 - CESTAT KOLKATA

Service tax liability - as recipient of service under Rule 2(1)(d)(iv) of Service Tax Rules, 1994 - Consultancy Engineering Services, Technical Consultancy Services and Technical Test & Analysis Services - Held that:- the entire amount had been recei .....

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of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] against which the Department's SLP was dismissed by the Hon'ble High Court reported as UOI & Others Vs. Indian National Ship Owners [2009 (12) TMI 850 - SUPREME COURT OF INDIA] and the said principle of .....

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- 15-2-2016 - D M Misra, Member (J) And H K Thakur, Member (T) For the Petitioner : Sri P K Sahu, Sr Adv For the Respondent : Sri A Roy, Supdt (AR) ORDER Per D M Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No. ST/ Shi .....

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he Tax categories of "Consultancy Engineering Services, "Technical Consultancy Services" and "Technical Test & Analysis Services". Ld. Commissioner has held that the appellant were recipient of these services from the ove .....

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1,57,965/- paid against the demand and also interest of ₹ 9,00,294.89/- and imposed equivalent penalty under Section 78 of the Finance Act, 1994. Hence, the present appeal. 4. Both sides fairly accept that the entire amount had been received by .....

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