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TMI Blog2010 (10) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petitions were filed by the Society challenging vires of Section 66A of the Finance Act, 1994 as well as the show-cause notice issued pursuant to the said provision. Pending writ petition, this Court did not grant any Stay. 2. On notice from this Court in W.P. (MD) No. 351 of 2009, a counter affidavit, dated 13-10-2009, has been filed, justifying the show-cause notice and the vires of the Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular, it was directed as follows :- "3. In view of the above the accepted position is that, (i) in case of taxable service provided by a non-resident, not having office/establishment in India, and received in India, the service tax liability arises w.e.f. 1-1-2005 on reverse charge basis on the recipient of service in India. Therefore, the overall facts and circumstances of each case n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi [2009 (15) S.T.R. 385 (Del.)], wherein Hon'ble High Court of Delhi, applying the ratio of M/s. INSA case has held that service tax liability on the architectural service provided by a non-resident to M/s. Unitech in India would arise w.e.f. 18-4-2006. This order has not been accepted, as Department is of the view that service tax liability in such cases arises w.e.f. 1-1-2005, on reverse charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally examined in pending disputes as to whether the service was received in India or-outside India and appropriate action may please be taken for resolution of such disputes." 4. In the light of the Division Bench judgment of the Bombay High Court reported in 2009 (13) S.T.R. 235 (Bom.) (cited supra) both the Writ Petitions are liable to be rejected. However, it is suffice it to say that the lia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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