2018 (10) TMI 838

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....mt. Kavita Podwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 29/12/2008 passed by the Commissioner of Service Tax whereby the Commissioner has confirmed the demand of service tax on the appellant under the category 'Consulting Engineer Service' for the period up to 09/09/2004 under Section 73(1) and also confirmed....

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....nt's Service'. Another show-cause notice dt. 22/10/2007 was issued by the CST, Bangalore proposing to levy service tax on some royalty payments made to the foreign collaborator by the appellant under the had "Consulting Engineer Service" for the period 16/08/2002 to 09/09/2004 and under head "Intellectual Property Service" for the period 10/09/2004 to 31/03/2006. After following the due process, t....

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....ayment of technical fee or royalty for the same are not service rendered by consulting engineer and do not attract service tax. He further submitted that this issue is no more res integra and has been settled by the Bombay High Court in the case of Indian National Ship Owners‟ Association Vs. UOI wherein the Hon'ble High Court has held that the service recipient in India is liable to service....

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....Supreme Court as reported in 2010(17) STR J57(SC). He further submitted that after the judgment of Hon'ble Supreme Court, the CBEC issued a circular No.276/8/2009-CX.8A dt. 26/09/2011 and admitted that after the judgment of the Hon'ble Supreme Court in various cases cited therein, the service tax liability on any taxable service provided by a non-resident or a person located outside India to a rec....