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TMI Blog2009 (5) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. M.S. Nagaraj for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is directed against the pre-deposit of the following amounts: 1. Service Tax - Rs. 4,52,381, Education Cess - Rs. 2,804. 2. Interest on the above amount. 3. Late fee Rs. 8,000. 4. Penalty of Rs. 200 for every day. 5. Penalty of Rs. 1,000 under section 77 of Finance Act, 1994. 6. Penalty of Rs. 9,10,370 under section 78 of Finance Act, 1994. 2. Heard both the sides. 3. On perusal of the records, we find that the issue is being in a narrow campus, the application filed by the Revenue for the stay of the operation of the impugned order is dismissed and appeal itself is taken up for disposal. 4. The issue inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65(105) of the Finance Act, 1994 whereby, for removal of doubts, it was declared that where any service provided from outside India by a person not having any establishment in India and such service is received by a person having usual place of business/residence in India, such service shall be deemed to be taxable service. This Explanation, read with rule (2)(1)(d)(iv) of the Service Tax Rules, 1994 and Notification No. 36/2004-S.T., dated 31-12- 2004 [which notified a taxable service provided by a person who is a non-resident or is from outside India and who does not have any office in India as a taxable service for the purpose of section 68(2) of the Finance Act] provided the necessary basis for recovery of service tax from the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them for the period prior to 16-6-2005. I find that the case laws relied by the appellants in support of their contention that Service Tax cannot be levied on services provided outside India, is squarely covered by the ruling given by the Tribunal in the case of 'Foster Wheeler En Ltd. v. CCE 2007 (7) STR 443 (Trib.). In the said case, the Tribunal confirmed the demand towards onshore services rendered by the appellant and set aside the demand of Service Tax towards off shore services. Similarly, the case on hand is also covered by the decision given by the Tribunal, Delhi, in the case of 'Aditya Cement v. CIT 2007 (7) STR 153 (Tribunal Delhi)' wherein, the Tribunal held that: 'It is well-settled law that the rules are subservient to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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