2014 (10) TMI 65

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....39;ble Dr. Satish Chandra,JJ. For the Appellant : Siddharth Shukla For the Respondent : M. P. Devnath, Nisant Misra ORDER 1. Both the appeals have been filed by the Department against the orders dated 17.12.2004 and 1.7.2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No.ST/25/05-A and 706/2005-ST. 2. The facts and circumstances are identical,....

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....Sri Siddharth Shukla, learned counsel for the appellant and Sri Aditya Bhattacharya along-with Sri Nishant Mishra, learned counsel for the respondent. 5. From the record, it appears that as per Section 68 of the of Finance Act, 1994, the Service Tax is liable and to be paid by the person who is providing taxable service. But the legislature has made an exception in the case of service provided ....

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....on the value of taxable services received during any calender month shall be paid to the credit of the Central Government by the 25th of the month immediately following the said calender month: Provided further that where the assessee is an individual or propriety firm or partnership firm, the service tax on the value of taxable service received during any quarter shall be paid to the credit of....

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............... (d)."person liable for paying the service tax" means,- (iv)in relation to any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India, the person receiving the taxable service India." 8. The said Rule 2(1)(d)(iv) was challenged before the Bombay High in the Case of Indian National Shipowners Association Vs. Union o....