TaxTMI 
TaxTMI 
2015 (5) TMI 342
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....venkar, Addl. Commissioner (AR) ORDER Per: M V Ravindran: These two appeals are disposed of by a common order as they raise a common issue and are also of interconnected companies. 2. In the case of John Deere Equipment Pvt. Ltd. (hereinafter referred to as 'JDE'), they entered into a technical collaboration agreement for receiving consulting engineer's service with M/s. Deere & Compan....
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....thority. The adjudicating authority confirmed the demands raised along with interest and imposed penalties. 3. The learned counsel for the appellants brings to our notice that the entire issue has been blown out of proportion by the lower authority. It is his submission that the issue of discharge of service tax liability by JDE would not arise as the entire services were received by them before ....
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....he records. 7. As already recorded by us herein above, the period in dispute is 01/04/2003 to 31/03/2004. The demand of service tax on JDE is on reverse charge mechanism while on DEC is on the ground that they have rendered the services. We find strong force in the contentions raised by the learned counsel in the case of JDE, that the demand of service tax liability does not survive in view of th....