2015 (1) TMI 334

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....ian for R-1 JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the present appeal and this Court, vide order dated 2.2.09, admitted and framed the following substantial questions of law for consideration :- "1) Whether the payment made towards servic....

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....ate of 5%. According to the Department, payments were made by the respondent in lumpsum in two instalments in February, 2000 and March, 2001, as technical know how fees to M/s.Tennex Europe Ltd., England and, therefore, the Department demanded service tax in terms of Section 65 under the head "Consulting Engineer" defined under Section 65 (18) of the Finance Act. 3. The Tribunal ruled in favour o....

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....icable on reverse charge basis with effect from 1.1.2005, and that the ratio of judgement in M/s Indian National Shipowners Association (INSA) case [2009 (13) STR 235 (Bom)] would not apply to such cases. Further, direction was issued to field formations to defend the levy of service tax on such services for the period on or after 1.1.2005, as post INSA judgment, it has been held by the High Court....

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..... 1686 of 2011 filed in the case of Bhandari Hosiery has also been dismissed by the Hon ble Supreme Court vide order dated 18/8/2011. 2. In view of the aforementioned judgments of the Hon ble Supreme Court, the service tax liability on any taxable service provided by a non resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.4.2006, i.e., the date of enactmen....