2019 (3) TMI 1181

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.... M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) R. Murlidhar, Adv for the Appellant. Mr Guna Ranjan. A.R. for the Respondent. ORDER Per: M.V. Ravindran. All these appeals are taken up for disposal as the issue involved in these appeals is the same and in respect of the very same assessee. 2. Heard both sides and perused the records. 3. On pe....

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....he entire issue is no more res integra. It is undisputed that appellant received technical knowhow and paid royalty charges to the upcountry person which is for the technical know-how provided to them and such technical know-how is not registered under Indian laws. He would submit that for the payment of service tax liability under reverse charge mechanism for the period prior to 17.04.2006, the e....

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....ghts services under which the demand has been raised has been interpreted by the Tribunal in the case of Reliance Industries Ltd Vs CCE & ST, LTU Mumbai [2016(44) STR 82 (Tri-Mum)] and has been followed by the Tribunal in the case of Chambal Fertilizers & Chemicals Ltd Vs CCE Jaipur [2016(45)STR 118 (Tri-Del) and Munjal Showa Ltd Vs CCE & ST Delhi [2017(5) GSTL 145 (Tri-Chan)]. He would submit tha....

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....chanism is the law settled by the Apex court in the case of Indian National Ship Owners Association (supra). It is undisputed in the facts of this case that the demand raised on the appellant is under reverse charge mechanism. Accordingly for the period prior to 18.04.2006, no demand arises on the appellant. We hold it so. 7. As regards post 18.04.2006, we find that the demand has been raised u....