2018 (7) TMI 922

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....t (s) Shri K. Choudhuri, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri C.L. Mahar The brief facts of the matter are that the appellant are engaged in providing service of Residential Complex Construction Service and for various projects they have been engaging several foreign agencies for providing design consultancy, land escaping services etc. which fall under the category of R....

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....se notice on the basis of above was issued demanding service tax of Rs. 9,81,575/- and penalties under Section 77 and 78 were also invoked. The matter came to be adjudicated vide order dated-08/3/2007 wherein allegations of the above mentioned show cause notice was confirmed. The appellant have gone before Commissioner (Appeal) against the Order-in-Original and the Ld. Commissioner (Appeal) was al....

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....act of the above judgement of Bombay High Court is reproduced below: "........20. It appears that a similar provision in the rules was made applicable by the Government in relation to the Clearing Agents by making customers of the Clearing Agent liable for levy of the service tax. That question has been decided by the Supreme Court by its judgment in the case of Laghu Udyog Bharati (supra) and ....

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....ness in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of Section 66A it is apparent that there was no authority vested by law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till Section 66A was enacte....