2012 (5) TMI 267

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..... recovery of Service Tax on royalty on Consulting Engineer services received by them from foreign service provider during the period 2002-2003, 2003-2004 and 2004-2005. The Show Cause Notice issued was dropped by original adjudicating authority and Commissioner, in exercise of his powers under Section 84 of Finance Act, 1994, initiated proceedings against the appellant but again dropped the procee .....

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..... e Tax is liable to be paid in respect of services received from service providers abroad having no offices in India prior to 18.04.2006. In view of this clarification and in view of the decision relied upon by the ld.Commissioner in the order passed by him, I find that there is no merit in the appeal filed by the Revenue since the period involved in this case is prior to 18.04.2006.   4. Acc .....

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