9911796707
TMI Blog2008 (1) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994, which provides for levy of service tax on the taxable services referred to in various sub-clauses of clause (105) of Section 65 of the Act. Section 68 which provides for payment of the service tax lays down that every person providing taxable service to any person shall pay service tax at the rate specified in Section 66 in such manner and within such period as may be prescribed. Sub-section (2) of Section 68 provides that notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person i.e. by any other person in such manner as may be prescribed. It is relevant to mention here that by virtue of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Rules. 3. It is relevant to mention here that Rule 2 is the definition clause, clause (d) whereof defines the term 'person liable to pay service tax' among other things. By inserting "the person receiving taxable service in India" (omitting other words and expressions) in clause (iv) of Rule 2(1)(d), the recipients are sought to be made liable to pay service tax. The question is whether the said amendment can be interpreted as creating liability to pay the service tax. It is well-settled that definition clause of a statute is not to be read as a substantive provision of the relevant statute. It can be used as an aid or key to the interpretation of the substantive provisions of the statute. No doubt, in terms of sub-section (2) of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. 16-6-2005 the aforesaid explanation was deleted by Section 68 of Finance Act, 2005 by which Section 66A was inserted. 4. On behalf of the Revenue heavy reliance was placed on the order of this Tribunal in the case of Samcor Glass Ltd. v. CCE, Jaipur-I (Service Tax Stay Application Nos. 965-966 of 2007 in Service Tax Appeal Nos. 223-234 of 2007 [2007 (8) S.T.R. 633 (Tri. - Del.)]. It was submitted that in a similar case, a Bench of this Tribunal relying on the provisions of clause (iv) of Rule 2(1)(d) of the Service Tax Rules, took the view that the provision created a liability on every recipient of taxable service in relation to any taxable service provided by non resident to pay service tax. The order being an interlocutory order o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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