2010 (4) TMI 383

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....see had preferred an appeal before the Commissioner of Central Excise (Appeals), Bangalore contending that it is not liable to pay service tax in respect of the service rendered by the assessee (Foreign Company) to an Indian Company on the ground that Service Tax Act was not applicable for the relevant period. Disputed period is between November, 1998 and December, 2000. The contention of the assessee was rejected by the Commissioner of Central Excise (Appeals), Bangalore, against which assessee filed an appeal before the CESTAT, Bangalore. Along with the respondent-assessee two more companies had also preferred appeals viz., M/s. Bharat Electronics Ltd. and M/s. SKF India Ltd. The tribunal, by a common order, held that the services rendere....

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....ectly or indirectly, renders any advise, consultancy or technical assistance in any manner (to any person) in one or more disciplines of engineering." He further contends that the word anybody corporate or any other firm has been substituted w.e.f. 1-5-2006 by Finance Act, 2006 (21/06). According to him, prior to the amendment of the Finance Act, consulting engineer was applicable to a particular person or individual and not to a body corporate or a firm. Therefore, he contends that even if the case of the revenue is accepted since respondent-assessee is a corporate body as the dispute is pertaining to prior to the amendment of Finance Act, revenue cannot rely upon the said provision of law. He further contends that sub-section (34) of S....

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....e the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purpose of this section. Explanation 1 : A person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country. Explanation 2 : Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherw....