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DSM Sinochem Pharmaceuticals India Pvt. Ltd. Versus C.C.E., Chandigarh

2016 (10) TMI 241 - CESTAT CHANDIGARH

Import of services from non-resident associate group company situated in Netherland - Reverse charge - Held that:- when the services are provided by a foreign service provider having no office in India, we find the legal position has been settled by the Hon 'ble Bombay High Court in Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] which has been affirmed by Hon'ble Supreme Court. [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. - The appellant is liable to pay serv .....

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echnical) Shri Ashok Dhingra, Advocate for the Appellant Shri Satya Pal, Ld. D. R. for the Respondent ORDER These are three appeals dealing with interconnected matters and hence are taken up together for disposal. The appellants are engaged in the manufacture of inorganic chemicals liable to central excise duty. They are also registered with the department for payment of service tax. Appeal No. : ST/ 1602/2011 The appeal is against order dated 20-07-2011 of the Commissioner of Central Excise, Ch .....

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al No. : ST/294/2011 The appeal is against order dated 20-07-2011 of the Commissioner of Central Excise, Chandigarh-ll. Demand of ₹ 1,50,89,434/- towards service tax payable on reverse charge basis in respect of Management Consultant Service received from Netherland Corporate office by the appellant was made by notice dated 01-09-2009. The demand covered period from April, 2004 to October, 2007. The impugned order confirmed the tax demand for the period from 01.01.2005 and imposed penaltie .....

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ity on reverse charge basis on services received from foreign entity. The third appeal is dealing with credit taken on the service tax paid on such services by the appellant. Regarding appellant's liability to service tax on reverse charge basis, when the services are provided by a foreign service provider having no office in India, we find the legal position has been settled by the Hon 'ble Bombay High Court in Indian National Shipowners Association 2009 (13) STR 235 which has been affi .....

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e from 18.04.2006 with the introduction Section 66A in the Finance Act, 1994. We also consider that appellant's plea against imposition of penalties in these cases has merits. There is no mala-fide intend brought out in non-payment of service tax in the facts and circumstances of the case. The legal position on service tax liability on reverse charge basis involving foreign provider of service has been a subject matter of interpretation and litigation. We also note that the appellants were e .....

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find that Tribunal in JSW Steel Ltd 2009 (14) STR 310 (T) held as under: "5 After considering the submissions, we have to accept the case of the appellants. We have already reproduced the relevant provisions, in this order. Obviously, the invoices issued to the appellants by the input service provider did not attract clause (b) of Sub-Rule (1) of Rule 9. This clause, in fact, did not apply to service tax at all. The Explanation to this clause was also therefore not applicable to the above .....

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