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of <h1>Appeal on Service Tax for Management Services Referred to Larger Bench for Resolution</h1> <h3>MOLEX (INDIA) LTD. Versus COMMISSIONER OF C. EX</h3> MOLEX (INDIA) LTD. Versus COMMISSIONER OF C. EX - 2008 (9) S.T.R. 369 (Tri. - Bang.) Issues: Leviability of Service Tax on the appellant receiving management services from a foreign company.The appeal was filed against the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Bangalore, confirming the demand for Service Tax on management services received by the appellant from a foreign company. The appellant contested this decision, arguing that they were not liable to pay Service Tax during the relevant period. The appellant relied on Notification No. 36/2004 effective from 1-1-2005, while the departmental representative cited Rule 2(d)(iv) of the Service Tax Rules, effective from 16-8-2002, to assert the appellant's liability. Both sides presented conflicting decisions, with the Tribunal referring to previous cases like M/s. Aditya Cements v. CCE, Jaipur and Ispat Industries Ltd. v. CCE, Raigad supporting the appellant's position. However, the departmental representative referred to the case of Calvin Wooding Consulting Ltd. v. CCE, Indore and Samcor Glass Ltd. v. CCE, Jaipur-I, arguing that the recipient of services from abroad was liable to pay Service Tax. The Tribunal found conflicting views among different Benches and decided to refer the matter to a Larger Bench for a final decision on the leviability of Service Tax on the service recipient prior to 1-1-2005 due to the conflicting decisions. The appeal was disposed of by referring the matter to the Larger Bench for resolution.
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