TMI Blog2017 (5) TMI 1708X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that the recipient of taxable service is liable to pay service tax only w.e.f. 18.04.2006. Further, the CBEC vide Circular dated 26.09.2011 has also endorsed such view - Thus, the Commissioner should examine the judgement of the Honb ble Bombay High Court and the circular of CBEC and accordingly decide the issue, whether the appellant should be eligible for the benefit or not. Export of service - HELD THAT:- The appellant has provided scientific and technical consultancy service for the benefit of overseas service receivers. The circular dated 24.02.2009 issued by CBEC has clarified that such type of service falls under the category III service and as per Rule 3(1)(iii) of the Export Service Rules, no service tax shall be levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, import of services and other services rendered within India. 2. Ld. Advocate appearing for the appellant submits that with regard to service tax demand of ₹ 1,95,92,105/-, the entire services were imported prior to 18.04.2006, which were not liable for service tax under reserve charge mechanism inasmuch as since Section 66 A was brought into the statute book w.e.f. 15.04.2006 and prior to said period, liability for payment of tax cannot be fastened with the receiver of service. As regards export of services, the submission of the ld. Advocate are that the benefit of the services were accrued outside India and as per the circular dated 24.02.2009 issued by CBEC, the service provided by the appellant fall under the Category III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to service tax under reverse charge mechanism. We find that the Hon ble Bombay High Court in the case of Indian National Shipowners Association Vs. Union of India 2009 (13) STR 235 (Bombay) has held that the recipient of taxable service is liable to pay service tax only w.e.f. 18.04.2006. Further, the CBEC vide Circular dated 26.09.2011 has also endorsed such view. Thus, the Commissioner should examine the judgement of the Honb ble Bombay High Court and the circular of CBEC and accordingly decide the issue, whether the appellant should be eligible for the benefit or not. 6. Regarding export of service, the appellant has provided scientific and technical consultancy service for the benefit of overseas service receivers. The circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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