2018 (12) TMI 19

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.... No.ST/76/2008 is for subsequent period and Appeal No.ST/77/2008 and ST/78/2008 are against Order-in-Original No.05/Commr/Adj/CE/SLG/2008 dated 26.02.2008 and Order-in-Original No.03/Commr/Adj/CE/SLG/2008 dated 14.02.2008 in respect of M/s. Perfect Technologies. 2. All the appeals deal with identical issues for different periods and as such are taken up for a decision through this common order. 3. M/s. Permanent IP System, Sikkim as well as M/s. Perfect Technologies, Sikkim were engaged in the manufacture of Public Address System falling under Chapter 85 of the Central Excise Tariff Act, 1985. For use in the manufacture of the above goods, these assessees, as per agreement with M/s Marctec Int'l Co. Ltd., Taiwan, were downloading software....

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....service tax on reverse charge basis when service is provided from service provider situated abroad for the period prior to introduction of Section 66A of the Finance Act, 1994, w.e.f. 18.04.2006. ii) Ld. Advocate submitted that in respect of Appeal Nos.ST/75/2008, ST/76/2008 as well as ST/77/2008, the entire demands are pertaining to the period prior to 18.04.2006 and hence, the demand for service tax cannot survive. In this connection he relied on the decision of the Indian National Shipowners Association vs. Union of India [2009(13) STR 235(Bom.)] which has been upheld by the Hon'ble Supreme Court as reported in UOI vs. Indian National Shipowners Association [2010(17) STR J57(S.C.)]. He also brought to notice that these facts were circul....

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....wever, since the service provider is situated abroad, the demand has been fastened on the assessees on reverse charge basis. In this connection the Hon'ble Supreme Court has categorically held in the case of Indian National Shipowners Association vs. Union of India (supra) that the liability for service tax from foreign service providers will arise only after Section 66A is incorporated into the statute w.e.f. 18.04.2006. This view also been admitted by the Revenue. Under the circumstances the demand for service tax is to be set aside for the period upto 17.04.2006. 9. The period from 18.04.2006 to January, 2007 is in dispute only in respect of the Appeal No.ST/78/2008. Even for this period, the levy of service tax has been strongly resist....