2020 (9) TMI 832

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....<br>Service Tax Appeal No. 50765 of 2019, 50766 of 2019, 50767 of 2019, 50769 of 2019, 50770 of 2019 - Final Order Nos. 50390 – 50394/2020<br>Service Tax<br>HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Bipin Garg, Advocate for the appellant Shri Y. Singh, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Brief facts of the case are that the appellants are en....

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....Rules, 1994 under the reverse charge mechanism. 2. Learned Commissioner vide common order-in-appeal dated 19.12.2018 have held that the appellants are liable to pay service tax under the reverse charge mechanism provided in Rule 2(1)(d)(i)(B) of Service Tax Rules as they are specified person in terms of Notification No.35/2004-ST dated 03.12.2004. Further, held that in view of the ruling of Hon....

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....he Department. 3. Learned Counsel for the appellant, assailing the impugned order relies on the coordinate Bench ruling of this Tribunal in the case of Rathi & Another vide Final Order No. 52475 -52477/2018 dated 09.07.2018 whereunder similar circumstances relying on the Division Bench ruling of this Tribunal in South Eastern Coalfields -2017 (10) GSTL 50 and further distinguishing the ruling o....