2015 (9) TMI 421

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....the Respondent : Mr. C. Saravanan JUDGMENT (Delivered by R.SUDHAKAR,J.) This appeal is filed by the Department challenging the Final Order No.1309 of 2006, dated 18.12.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following questions of law: 1. Whether the relevant date for payment of service tax is the date of agree....

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....r, made certain payments on which service tax was demanded in terms of Section 65(25) of the Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1994. According to the department, where taxable service is provided by a person who is a non-resident or is from outside India and does not have an office in India, the person receiving taxable service is liable to pay service tax. ....

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....t in India-reg. Kind attention is invited to instruction F No.275/7/2010-CX8A, dated 30.6.2010, wherein the Board had communicated its view that services tax on a taxable service received in India, when provided by a non-resident/person located outside India, would be applicable on reverse charge basis with effect from 1.1.2005, and that the ratio of judgement in M/s Indian National Shipowners ....

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....Ltd (iii) SLP (C) No. 34208/09 of 2010 in UOI Vs S R Batliboi & Co. (iv) SLP (C)No. 328/332 of 2011 in UOI Vs Ernst & Young (v) SLP (C) No. 25687-25688/2011 in CCE Vs Needle Industries (vi) SLP (C) No. 25689-25690/2011 in UOI Vs SKM Engg Products Further, Review Petition No. 1686 of 2011 filed in the case of Bhandari Hosiery has also been dismissed by the Hon'ble Supreme Court vide ....