2015 (4) TMI 39

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.... Mr C Shashikantha, learned counsel for the appellant - Department. Though service on the respondent has been held to be sufficient, but no one has appeared on behalf of the respondent. The brief facts of the case are: The respondent company is a company situated in the United Kingdom and has no office or branch in India. The respondent company had provided consultancy services to one M/s Ma....

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.....2006 with effect from 1.5.2006, it was provided that in case where the service provider was situate outside India, the service recipient would be liable for payment of tax and would be treated as a service provider. Prior to that, there was no provision for taxing the service provider situated outside India. The matter in hand relates to a period prior to such amendment, It is not disputed that t....