2009 (1) TMI 45

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....S AMEE YAJNIK for Appellant(s) None for Opponent(s) CORAM :        HONOURABLE MR.JUSTICE D.A.MEHTA and HON'BLE SMT. JUSTICE ABHILASHA KUMARI   ORAL ORDER (Per : HONOURABLE MR.JUSTICE D.A.MEHTA)   1.      The appellant-revenue has challenged order dated 03.08.2007 made by Customs, Excise & Service Tax Ap....

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....ooks the fact that by virtue of amendment of relevant Rule of the Service Tax Rules, 1994 (the Rules) the liability to pay Service Tax has been shifted to the recipient of the service w.e.f. 16.08.2002 by virtue of Rule 2(1)(d)(iv) of the Rules. That in the circumstances, the respondent-assessee was required to pay the Service Tax on the services received from a sister company located in Germany. ....

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....has been defined by Section 65(105) of the Act. Similarly, the Rules, which have been incorporated as Chapter-98, define â¬Sperson liable for paying the service taxâ¬ý under Rule 2(d) to mean in clause(iv), in relation to any taxable services provided by a person who is a non-resident or is from outside India, does not have any office in India, the person receiving taxab....