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TMI Blog2009 (9) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent under the category of ‘Scientific and Technical Consultancy Services’. It is undisputed that the respondent has received the said services from a foreign firm. The Commissioner (Appeals) has come to the conclusion that for the period from 16-8-2002 to 18-4-2006, the respondent, being a recipient of the services is not liable to service tax. It is the finding, that the respondent has discha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we dismiss the stay petition filed by the revenue and take up the appeal for the disposal. 2. The issue involved in this case is regarding service tax payable by the appellants during the period from 16-8-2002 to 31-3-2007 for the services rendered by the respondent under the category of 'Scientific and Technical Consultancy Services'. It is undisputed that the respondent has received the said s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaipur [2008-TIOL-1149-CESTAT-DEL-LN] pronounced on 27-6-2008 held that any service provided by a person residing abroad to any person in India is liable to service tax with effect from 1-1-2005. However, the appellants have placed reliance on a recent judgment of the Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association v. Union of India, Central Board of Excise and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no authority vested by law in the respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till section 66A was enacted a person liable was the one who rendered the services. In other words, it is only after enactment of section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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