2022 (11) TMI 48

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....nav Mundra, Adv., Ms. Charanya Lakshmikumaran, AOR, Mr. Kamal Sawhney, Adv., Mr. Deepak Thackur, Adv., Ms. Anishka Gupta, Adv., Mr. Krishna Rao,Adv., Ms. Aakansha Wadhwani, Adv., Mr. R. Chandrachud, AOR, Mr. Vinayak Mathur, Adv., Mr. V. N. Raghupathy, AOR, Mr. Aaditya A. Pande, AOR., Mr. Siddharath Dharmadhikari, Adv. , Mr. Bharat Bagla, Adv. ORDER As all the three appeals are with respect to the same Assessee and with respect to the same period but with respect to the service tax liability and the penalty on such service tax liability, all the three appeals are decided and disposed of together by this common judgment and order. CIVIL APPEAL NO. 4814 OF 2009 The present appeal arises out of the impugned judgment and order dated ....

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.... leviable only w.e.f. 18.04.2006. Therefore, for any services received in India, when provided by non-resident/ person located outside India prior to 18.04.2006, there shall not be any service tax liability under the Finance Act, 1994. Even the Central Board of Excise and Customs (CBEC) has issued Circular dated 26.09.2011 to the aforesaid effect, which reads as under -. "Circular: 276/8/2009-CX. 8A dated 26-Sep-2011 Taxable Services - Service tax by non - resident to a recipient in India Instruction F.No. 276/8/2009-CX. 8A, Dated 26-9-2011 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject: Applicability of Service tax on taxable services provid....

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....P (C) No. 25687-25688/2011 in CCE v. Needle Industries. (vi) SLP (C) No. 25689-25690/2011 in UOI v. SKM Engg. Products. Further, Review Petition NO. 1686 of 2011 filed in the case of Bhandari Hosiery has also been dismissed by the Hon'ble Supreme Court vide order dated 18-8-2011. 2. In view of the aforementioned judgments of the Hon'ble Supreme Court, the service tax liability on any taxable service provided by a non-resident or a person located outside India, to a recipient in India, would arise w.e.f 18-4-2006, i.e., the date of enactment of Section 66A of the Finance Act, 1994. The Board has accepted this position. Accordingly, the instruction F.No. 275/7/2010-CX8A, dated 30-6-2010 stands rescinded. 3.....