2011 (4) TMI 1301

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....ervice tax to the tune of Rs. 44,47,000/- on the value of Rs. 8,89,25,000/- for the period of 1999-2000 to 2002-2003. A show cause notice came to be issued calling upon the assessee to show cause as to why a demand should not be made for the aforesaid service tax with interest and penalty. The assessee entered appearance and filed its counter pointing out that they are not the service providers, they are the recipients of the service and therefore, there is no liability in law on a recipient of a service to pay the service tax. Accepting the said contention, the Assessing Authority dropped the further proceedings. However, the Commissioner issued a show cause notice for reviewing the aforesaid order and after hearing the assessee, he set as....

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....nment to issue a Notification and prescribe a person who is liable to pay tax as well as the manner in which the tax is to be paid. As the opening words of sub-section (2) starts with non-obstante clause even though under Section 68(1) the service tax is payable by the person who provides the service it is open to the Central Government by issuing a Notification under sub-section (2) to specify that a person other than the service provider is also liable to pay tax. It is in this context the Notification 36/2004 S.T. dated 31st December 2004 has been issued not only stipulating the services which are liable for service tax and it also makes it clear that any taxable service provided by a person who is not a resident or is from outside India....

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....to that Act in force in any part of India; (e)        any co-operative society established by or under any law; (f)         any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made the thereunder; or (g)        any body corporate established, or a partnership firm registered, by or under any law; (B)      any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India. 2.        This notification shall come into force on the first day of January....

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....2 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 849(E), dated the 31st December, 2004, namely :            In the said notification : (a)        in paragraph (A), in sub-paragraph (iv), in item (b), for the words "established by or under", the words "formed or registered under" shall be substituted; (b)  &nbsp....

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....ermanent address or usual place of residence, in India, Such service shall, for the purpose of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply : Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub-section shall not apply : Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the p....