2010 (10) TMI 925

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.... Respondent. ORDER Both the Writ Petitions were filed by the Society challenging vires of Section 66A of the Finance Act, 1994 as well as the show-cause notice issued pursuant to the said provision. Pending writ petition, this Court did not grant any Stay. 2. On notice from this Court in W.P. (MD) No. 351 of 2009, a counter affidavit, dated 13-10-2009, has been filed, justifying the show-....

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....ssment. In paragraph Nos. 3 to 5 of the Circular, it was directed as follows :- "3. In view of the above the accepted position is that, (i) in case of taxable service provided by a non-resident, not having office/establishment in India, and received in India, the service tax liability arises w.e.f. 1-1-2005 on reverse charge basis on the recipient of service in India. Therefore, the ove....

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..../s. Unitech v. Commissioner of Service Tax, Delhi [2009 (15) S.T.R. 385 (Del.)], wherein Hon'ble High Court of Delhi, applying the ratio of M/s. INSA case has held that service tax liability on the architectural service provided by a non-resident to M/s. Unitech in India would arise w.e.f. 18-4-2006. This order has not been accepted, as Department is of the view that service tax liability in such ....