TMI Blog2008 (4) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... hikeyan, Member (T) S/Shri K.S. Venkatagiri, G. Natarajan, Advocates and M. Karthikeyan, Consultant, for the Appellant. Smt. R. Bhagyadevi, SDR and Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - The two appeals of M/s. Sterlite Industries (I) Ltd. are against demand of service tax in the category of "Management Consultancy Service" for the period 2002-03 to 2004-05. The appeals of M/s. Sharadha Terry Products Ltd. are against demand of service tax in the category of "Business Auxiliary Service" for the period 9-7-2004 to 31-3-2006. In the former case, the services were provided by companies situate abroad. These services were in the nature of "Management Consultancy", for which the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us taxable services in respect of which recipients of service could be required to pay service tax. Among these services was there mention of "any taxable service provided by a person who is non-resident or is from outside India and does not have any office in India". To complete this history of legislation, we also mention the enactment of Section 66A w.e.f. 18-4-2006 by the Finance Act, 2006. This new provision reads as under :- "66A . (1) Where any service specified in clause (105) of section 65 is, - (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to a body corporate, means the place where it is incorporated or otherwise legally constituted." The case of the appellants is that any person in India, who has received any taxable service provided by another person in a country other than India can be required to pay service tax in respect of such service only with effect from the date on which Section 66A came into force. On the other hand, it is the case of the Revenue that such a person could be required to pay service tax under Rule 2(1) (d) (iv) right from 16-8-2002. This claim of the Revenue is contested by counsel by submitting that the various amendments brought to the Service Tax Rules or to the Finance Act, 1994 from time to time up to 18-4-2006 were only in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of taxable service provided by a person resident abroad, under Rule 2(1)(d)(iv) of the Service Tax Rules, is pending before Larger Bench pursuant to referral order in the case of Molex India Ltd. v. Commissioner, 2008 (9) S.T.R. 369 (Tri.-Bang.). It appears from the said referral order that conflicting views were taken by different Benches on the question of applicability of Rule 2(1)(d)(iv) for the period prior to 1-1-2005, to cases of taxable service received by an Indian resident from abroad. It appears from the arguments put forth before us by both the sides that opinion is divided on this question. 3. We are further of the view that, in the present cases, it has also to be examined as to whether any taxable service provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Energy Ltd v. Commissioner, 2007 (7) S.T.R 443 (Tri.-Ahmd.). The full text of the Tribunal's order in Foster Wheeler Energy case is also available on record and we find that, in this case, it was held that Service tax was not leviable from a resident in India in respect of taxable service provided by a person resident abroad, prior to the enactment of Section 66A ibid. It is also noticed that this decision of the Ahmadabad Bench was not noted by the Bangalore Bench while passing the aforesaid referral order. After considering the case law cited by counsel, we are constrained to grant waiver of pre-deposit and stay of recovery to the appellants for the period after 1-1-2005 also as SDR has not cited any binding decision to the contra. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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