9911796707
TMI Blog2009 (12) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... x on a person who is resident in India, but who receives services outside India. - ST/344 & 661 OF 2008 - 287 & 288 OF 2010 - Dated:- 17-12-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER G. Shiva Dass for the Appellant. Ms. Sudha Koka for the Respondent. ORDER M.V. Ravindran, Judicial Member - These two appeals are filed against the Orders-in-Original No. 03/2008, dated 30-1-2008 and 26/2008, dated 17-10-2008. Since both the appeals raise a common question, they are being disposed of by a common order. 2. The relevant facts that arise for consideration are the appellant herein is a wholly owned 100 per cent subsidiary of Metro Cash and Carry, Germany ('MCC, Germany' in short) and oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian National Shipowners Association [2010] 24 STT 366. It is his submission that the period involved in both the appeals is during November, 2003 to December, 2005 and provisions of section 66A will be applicable only from 18-4-2006, as has been held by the Hon'ble High Court of Bombay in the above cited case-law. 4. He would draw our attention to the contentions of the Adjudicating Authority as regards the taxability of the services rendered by the appellant. 5. Learned SDR would reiterate the findings of the Adjudicating Authority. 6. We have considered the submissions made at length by both sides and perused the records. The issue involved in this case is whether the services rendered by the appellant would fall under the catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio of the Hon'ble High Court, which is as under: "Then reliance is placed on Explanation which is added below section 65(105). That Explanation was added by the Finance Act, 2005 with effect from 16-6-2005. That Explanation reads as under:— Explanation.—For the removal of doubts, it is hereby declared that where any service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India and such service is received or to be received by a person who has his place of business, fixed establishment, permanent address or, as the case may be, usual place of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears that it is first time when the Act was amended and section 66A was inserted by the Finance Act, 2006 with effect from 18-4-2006, the respondents got legal authority to levy service tax on the recipients of the taxable service. Now because of the enactment of section 66A, a person who is resident in India or business in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of section 66A it is apparent that there was 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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