TaxTMI 
TaxTMI 
2011 (4) TMI 917
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.....08.02, in terms of proviso to sub-rule (1) of Rule 6 of Service Tax Rules, 1994, a person who is non resident or is from outside India and does not have any office in India, the service tax on due date for the service rendered in India by him shall be paid by such person or on his behalf by any other person authorised by him, who should submit to the Commissioner of Central Excise a return containing specific details with necessary enclosure. With effect from 16.8.02, proviso to sub-rule 1 of Rule 6 of the Service Tax Rule was deleted and at the same time definition of "person liable for paying service tax" as given in Rule 2 (1) (d) of Service Tax Rules, 1994 was amended so as to provided that in relation to any taxable service provided b....
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....6.06 upheld the order of the Additional Commissioner and dismissed the appeal of the appellant. It is against this order of the Commissioner (Appeals) that the present appeal has been filed by the appellant. 2. Heard both the sides. 3. Shri R.K.Hasija, Advocate, the learned Counsel for the appellant, pleaded that the services, in question, had been received during the period from August, 02 to March, 04, that during this period, though as per provision of Rule 2(1) (d) (iv) of Service Tax Rules, 1994, in case of taxable service received by a person, having his permanent address business establishment in India from a person non resident in India and not having any office or business establishment in India, the service recipient was lia....
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....of this, the impugned order upholding the service tax demand and imposition of penalty on the appellant is not sustainable. 4. The learned JCDR in his written and oral submissions pleaded that during the period of dispute, Rule 2(1) (d) (iv) provided that the person liable for paying service tax in respect of taxable service received from the foreign service provider who did not have office permanent place of residence in India, would be recipient of such service in India, that in this case, there is no dispute that the service provider was non resident who did not have office in India and hence in terms of proviso to Rule 2(1) (d), it is the appellant being the recipient was liable to pay service tax, that Hon'ble Supreme Court in the c....
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....ax. Section 65 (105) of the Finance Act, 1994 defines the term "taxable service" and term "taxable service" covers various services, as enumerated in the various clauses, provided to any person. Under section 66 there shall be levy of tax on the services referred to in Section 65 (105) at the rate mentioned in the section. From the reading of section 65 (105) and section 66 it will be seen that service tax is attracted when the services as enumerated in section 65 (105) are provided in India and since this section does not mention the nationality of the service provider, even foreign service provider providing the same taxable service to a person in India would be liable to pay service tax. During the period prior to 16.8.2002 as per provis....