2018 (10) TMI 838

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.... Engineer Service' for the period up to 09/09/2004 under Section 73(1) and also confirmed the service tax amounting to Rs. 15,45,452/- under the category of 'Intellectual Property Service' for the period from 10/09/2004 to 31/03/2006 and also appropriated the amount of Rs. 12,23,038/- paid against Intellectual Property Service along with interest and penalty. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of construction equipments and earth moving equipments such as excavators, dumpers, cranes etc. They have entered into agreement with foreign collaborators for transfer of technology and knowhow for manufacture of certain products. A show-cause notice dt. 30/03/2007 to the appellants propos....

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....his 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 tax for the service received from abroad only from 18/04/2006. It has held that person providing service alone regarded as an assessee as per Chapter V of Finance Act, 1994 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 cannot be framed as not to carry the purpose of Chapter V. Further services provided to petitioners outside India became taxable service as per Explanation to Section 65(105) but charge being on service provider, petitioners were service recipients were not liable. The High Cour....