TMI Blog2009 (1) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 - At the time of providing services there was no service tax but at the time of realizing the amount service tax was leviable - held when the services were rendered by the service provider and received by the respondent the liability was not cast on the recipient of the services. - 241 of 2008 - - - Dated:- 22-1-2009 - Appearance : MS AMEE YAJNIK for Appellant(s) None for Opponent(s) CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson who is from outside India and who does not have any office/establishment in India? 2. Heard learned advocate for the appellant. It was submitted that the impugned order dated 03.08.2007 made by CESTAT overlooks the fact that by virtue of amendment of relevant Rule of the Service Tax Rules, 1994 (the Rules) the liability to pay Service Tax has been shifted to the recipient of the service w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax as provided in Section 64(3) of the Act to all taxable services provided on or after commencement of Chapter 97 of the Act. Thus, the taxable event is providing all taxable services which has been defined by Section 65(105) of the Act. Similarly, the Rules, which have been incorporated as Chapter-98, define S person liable for paying the service tax under Rule 2(d) to mean in cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices rendered prior to 16.08.2002. Thus, neither the Section nor the Rule even suggest that the taxable event is the raising of an invoice for making of payment. It is well settled in law that a taxing statute has to be read and plain meaning assigned to the provisions without importing any extraneous consideration on a presumption. 5. The Tribunal has decided the matter in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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