2012 (1) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. HPS Ghuman, Sr. Standing Counsel (Indirect Taxes) for the appellant   M.M.KUMAR, J.   1. The short issue raised in the instant appeal preferred by the Revenue is "what is the effect of implementation of Section 66 A in the Finance Act, 1994". It was by the aforesaid provision that the service tax was levied. The provision was introduced on 18.4.2006. The Tribunal by placing rel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Ltd. 2010(18) STR 713 (P&H). The learned counsel has not been able to highlight any distinguishing feature between the case in hand and the one decided by the Division Bench of the Bombay High Court or this Court in the case of Bhandari Hosiery Exports Ltd. (supra). The view of the Division Bench of this Court is discernible from para 4 of the judgement which reads thus:   " We have hear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax on the recipient of taxable service from a person who is resident in India or has business in India. Accordingly, such a person becomes liable to payment of service tax when he received service outside India from a person who is non-resident or is from outside India after 18.4.2006. Earlier to the enforcement of Section 66A there was no authority vested by law in the revenue to levy service t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs. 74,83,295/- to Non-resident Service Providers and a show cause notice for recovery of service tax amounting to Rs.7,20,822/- alongwith interest under Section 73 read with Section 75 of the Act was issued with a proposal to impose penalty under Sections 76, 77 and 78 of the Act. The case was adjudicated by the Joint Commissioner Central Excise, Commissionerate, Ludhiana and the Adjudicating Au....