2004 (6) TMI 9

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....osit and stay of operation of the impugned order arose out of the order of the Commissioner (Appeals) who in the impugned order confirmed the order of the lower authority demanding service tax of Rs. 3,74,01,709/- computed at the rate of 5% of the total value of taxable service of Rs. 74,80,34,172/- paid by the applicant to M/s. Kawasaki Heavy Industries, Kobe, Japan (M/s. KHI), ordered recovery o....

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....e service in respect of consulting engineer means "Any service provided to a client by a 'consulting engineer' in relation to advice, consultancy or technical assistance in any manner in one or more discipline of Engineering." The lower appellate authority ruled that M/s. KHI provided taxable services, i.e. services of technical assistance, supply of technical know-how etc. to the applicants and s....

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.... a levy on the person rendering services who alone can be regarded as an assessee and not the customer. In the present case, the service provider is a company situated abroad and the applicant is only a service receiver. As the receiver of service, he is not liable to service tax under the provisions of the Finance Act, 1994. Further, it is argued that the services provided by the foreign company ....

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....icant prayed for waiver of pre-deposit of the amounts demanded in the impugned order and stay recovery thereof during the pendency of the appeal as several questions of law arise out of the demand. 6.  Heard both sides. 7. We observe that the issues raised in the application for stay are debatable. The main issue whether a service receiver is obliged to discharge service tax in view of ....