2011 (1) TMI 53

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...., Prof. M Udhaya Banu for the Respondent JUDGEMENT These writ petitions have been filed praying that this Court may be pleases to issue Writs of Declaration, declaring the provisions of Explanation under Section 65(105) of the Finance Act, 1994 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as introduced by the Finance Act, 2005 and Notification No.23/2005 ST, dated 7.6.2005, respectiv....

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.... Supreme Court by its judgment in the case of Laghu Udyog Bharati (supra) and the Supreme Court has clearly laid down that the imposition of the service tax is on the persons rendering the services and by making a provision in the Rules, levy of tax cannot be shifted to the recipients of the services and the Rule framed which brought about this situation has been declared by the Supreme Court to b....

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....ves services outsideIndia. In that case till Section 66-A was enacted a person liable was the one who rendered the services. In otherwords, it is only after enactment of Section 66-A that taxable services received from abroad by a person belonging toIndiaare taxed in the hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed to be a service provider. B....

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....(Civil) No.18932 of 2009, by an order, dated 14.12.2009 4. The said submissions made by the learned counsel appearing on behalf of the petitioners had not been refuted by the learned counsels appearing on behalf of the respondents. 5. Insuch circumstances, the present writ petitions are disposed of holding that the respondents are not entitled to levy service tax on the petitioners upto 17.4....