2017 (5) TMI 1708

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....r the Respondent : Shri Amresh Jain, DR ORDER Per S.K. Mohanty: This appeal is directed against impugned order dated 24.12.2010 passed by the Commissioner of Service Tax, Delhi, wherein Rs. 2,49,79,235/- was confirmed against the appellant along with interest and penalties were imposed under various provisions of Finance Act, 1994. The service tax demand confirmed in the adjudication orde....

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....le 3 (1)(iii) of the Export of Services Rules, 2005. Thus, the ld. Advocate submits that no service tax is liable to be paid by the appellant, since the recipient of such service is situated abroad. The ld. Advocate has referred to the findings of the adjudicating authority at page-46, wherein the applicability of the Circular dated 24.02.2009, in the circumstances of the case has not been discuss....

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....n admitted fact on record that the appellant had received the services from the Overseas Service Provider prior to 18.04.2006. Since Section 66 A was inserted by Finance Act, 2006 w.e.f. 1.5.2006, we are of the view that the services provided prior to 18.04.2006 will not be leviable to service tax under reverse charge mechanism. We find that the Hon'ble Bombay High Court in the case of Indian Nati....

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....service tax shall be leviable on such service. However, the adjudicating authority has not discussed this aspect in the impugned order. In this context, we also find that this Tribunal in the case of SGS India Pvt. Ltd. - 2011 (24) STR 60 (Tribunal-Mumbai), by placing reliance on the Hon'ble Supreme Court's judgment in the case of All India Federation of Tax Practitioners Vs. Union of India - 2007....