2011 (7) TMI 684

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.... the respondent alleging that they were providing the Consultancy Engineering Services falling under Section  65(18) of the Finance Act, 1944 to M/s. Kirloskar Copeland Ltd., for the period from 1999 to 2002. It was alleged that M/s. Kirloskar Copeland Ltd., has not paid service tax on the service charges paid by them on behalf of the appellant as their authorized representative as per provis....

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....er is taken up for final disposal. 4. The learned SDR reiterated the grounds of appeal memo. 5. As discussed above, the question involved in this case is whether during the impugned period i.e. 1999 to 2002, the appellant is liable to pay service tax on the services rendered outside India or not.  The said issue has been settled by the Hon'ble High Court of Bombay in the case of Indian Nati....