2018 (7) TMI 1000

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.... Rajan, (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.06.2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are: The appellant, manufacturer and exporter of printed circuit board, was making payment to their overse....

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....) and Rs. 641/- (Edu. Cess) vide TR 6 challan dated 19.09.2006 and also obtained service tax registration from the department. On these allegations, a show-cause notice dated 11.10.2007 was issued against the appellant and after following the due process, the adjudicating authority confirmed the demand and appropriated the said amount paid as service tax and also imposed a penalty of Rs. 200 per d....

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....an National Ship Owners' Association vs. Union of India reported in 2009 (13) S.T.R. 235 (Bom.). He further submitted that the period involved in the present case is from 09.07.2004 to 31.03.2005. He further submitted that during the period in dispute, there was no provision for demanding the service tax from the service recipient and the said amendment in Section 66 (9) was effected from 18.04.20....

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.... Bank cited supra, the Division Bench of this Tribunal has held that if the services are received from outside India, the same is not taxable in the hands of the recipient prior to 18.04.2006 and the impugned order demanding service tax for the period prior to 18.04.2006 is set aside. Further, we find that the ratio of the decision of Indian National Ship Owners' Association is fully applicable in....