2019 (5) TMI 511

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....ce and liable to service tax. Accordingly, the demand was confirmed and the same was upheld by the Commissioner (Appeals), therefore the present appeal. 2. Ms. Priyanka Kalwani Ld. Counsel appearing on behalf of the appellant submits that the appellant is located in Germany and service was provided from Germany, therefore, during the relevant period 1999-2002, the appellant is not required to pay service tax for the reason that the levy of service tax in case of service provided from abroad was brought under Section 66A which was enacted on 18.04.2006. She further submits that the appellant is corporate entity for the period prior to 2006, corporate was not covered under the definition of Consulting Engineer Services, for this reason als....

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....s particular issue has been dealt by this Tribunal in the case of Korpan Ltd. (supra), wherein the bench has decided the matter as under: "7. We find strong force in the contention raised by the learned Counsel. We find from the records that the appellant had right from the adjudication stage was categorically stating that they had not received the balance amount of Rs. 88 lakhs from Kampala Pharma LLC and Global Pharma LLC, during the period in question, service tax would arise only on receipt of the payments for the services rendered. As against this assertive statements of the appellant before the lower authorities and before us also, we find that Revenue has not marshaled any contrary evidence. We also note that the appellant h....

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.... 65(13) reads as hereunder : "consulting engineer" means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. Subsequently the definition of Consulting Engineer has been amended under the Finance Act, 2006 which has come into effect from 1st May, 2006, the definition of which reads as hereunder : 65(31) "consulting engineer" means any professionally qualified engineer or any body corporate or any other firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more discipli....