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2016 (7) TMI 157 - CESTAT KOLKATA

2016 (7) TMI 157 - CESTAT KOLKATA - TMI - Levy of service tax on import of services under reverse charge mechanism - for the period August 2002 to December, 2004 - Held that:- This issue was settled by Bombay High Court judgement in the case of Indian National Ship-Owners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT]. - In view of the above Service Tax on Reverse Charge Mechanism for the services received from abroad cannot be charged for the period prior to 18.04.2006. - Decided in .....

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Haldia Commissionerate, Kolkata under which a demand of ₹ 3,57,98,683/-(Rupees Three Crore Fifty Seven Lakh Ninety Eight Thousand Six Hundred and Eighty Three only) has been confirmed against the Appellant under Section 73 of the Finance Act, 1994 along with interest. A penalty of ₹ 3.50 Crore has also been imposed upon the Appellant under Sections 76 and 78 of the Finance Act, 1994 by the Adjudicating authority. 2. Appeal No.60/2007 has been filed by the Revenue against the same Ord .....

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s.Mitsubisi Chemical Corporation, Japan under Section 65(31) of the Finance Act, 1994. It is the case of the Appellant that payment of royalty cannot be covered under Consulting Engineers Services and that for the earlier period April, 2000 to July, 2000 this Bench vide Order No.S-771/A-1843-1844/KOL/07 dated 26.10.2007 has allowed the Appeal filed by the Appellant on the same issue. It was also his case that Appellant is paying Service Tax on the royalty paid under Intellectual Property Rights .....

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