2015 (9) TMI 309

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....Sharma (A.R.) For the Respondent : None   ORDER Per. H.K. Thakur :- This appeal has been filed by the Revenue with respect to OIO No. 04/ST/Commissioner/2010 dated 23/03/2010 under which demand of service tax, with respect to services received from service provider situated abroad for the period prior to 18/4/06, was dropped. Respondent M/s Metro & Metro filed Cross Objection on t....

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....re period involved in this demand is prior to 18/4/2006 when services were provided and service provider is also not situated in India. 4. Heard learned AR and perused the case records. The issue involved in the present proceedings is regarding leviability of service tax where services are provided by a person situated out of India. The issue has been finally settled by Hon'ble Supreme Court in....