2014 (5) TMI 417

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.... SDR, for the Appellant. Shri Hemant Bajaj, Advocate, for the Respondent. ORDER In this case, the Additional Commissioner, Central Excise, Jaipur vide order-in-original dated 2-8-2007 confirmed service tax demand of Rs. 7,46,373/- against the respondent - M/s. Federal Mogul Sintered Products Ltd., Styal Road, Manchester, U.K. along with interest and also imposed penalty on them under Sect....

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....tended beyond the Indian territories. Against this order of the Commissioner (Appeals), the department has come in appeal. 2. Heard both the sides. 3. Shri R.K. Gupta, ld. SDR assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and pleaded that as per provisions of Section 68 of the Finance Act, 1994, every person providing taxable service to an....

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....manded from the foreign service provider. 5. We have carefully considered the submissions from both sides and perused the records. The period of dispute in this case is from 1-7-2003 to 31-12-2004. There is no dispute that the service provider is a U.K. based company not having any office or establishment in India, and it has provided the taxable service, in question, to their client in In....

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....it is the service recipient in India who is liable to pay service tax. Subsequently a Notification No. 36/2004-S.T. dated 31-12-2004 effective from 1-1-2005 was issued under Section 68(2) of the Finance Act, 1994 specifically making the service recipient in India liable to pay service tax when service is received from a non-resident foreign service provider not having any office or business establ....