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TMI Blog2012 (12) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents to levy service tax on a person who is resident in India, but who receives services outside India as held in case of INDIAN NATIONAL SHIPOWNERS ASS.& ORS. (2010 (12) TMI 12 - SUPREME COURT OF INDIA). Hence impugned Orders are not sustainable in law. Therefore, the Orders are set aside and the Appeals of assessee are allowed. - Service Tax Appeal No.ST/06/2007, ST/99,100, 103, 104, 112, 113, 135, 136, 140, 141, 142, 143, 144, 145, 148, 149/2008 - A-587 TO 603/KOL/2012 - Dated:- 26-7-2012 - S K Gaule and D M Misra, JJ. Appellants Rep by: Dr S Chakraborty, Adv. Assisted by Shri A Biswas, Adv. Respondent Rep by: Shri S Misra, AR(Addl. Commr.) Per: S K Gaule: Heard both sides. 2. The Appellant filed these Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not required to pay Service Tax in case of taxable service provided by a foreign consultant. The contention is that it is now settled by the decisions of several High Courts and the Tribunal, some of which have also been affirmed by the Hon'ble Supreme Court that in case of the services received from abroad (import of service), the recipient of service in India is not liable to make payment of Service Tax prior to 18th April, 2006 when Section 66A was enacted and inserted in the Finance Act, 1994. In support of their contention, they have placed reliance on the following decisions:- (i) Indian National Shipowners Association vs. UOI 2009 (13) STR 235 (Bom) ;(affirmed by the Hon'ble Supreme Court in the case of UOI vs. Indian Nationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. Admittedly, it is now settled by the decision of several High Courts and Tribunal that in case of services received from abroad (import of service), the recipient of service in India is not liable to make payment of Service Tax prior to 18.04.2006, some of which are affirmed by the Hon'ble Supreme Court. The Hon'ble Bombay High Court in the case of Indian National Shipowners Association (supra) held as under:- "20. It appears that a similar provision in the rules was made applicable by the Government in relation to the Clearing Agents by making customers of the Clearing Agent liable for levy of the service tax. That question has been decided by the Supreme Court by its judgment in the case of Laghu Udyog Bharati (supra) and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be a service provider. Before enactment of Section 66A, there was no such provision in the Act and therefore, the Respondents had no authority to levy service tax on the members of the Petitioners-association." The above decision was affirmed by the Hon'ble Supreme Court in the case of UOI vs. Indian National Shipowners Association 2010 (17) STR J 57 (SC). 6.1. Further, this Tribunal in the case of JCB India Ltd. (supra), after taking into consideration the decision of the Hon'ble Supreme Court in the case of Kerala State Electricity Board vs. Commissioner, 2008 (9) STR-3 (SC) held that the tax liability which is creature of statute and governed by statutory provisions, can be determined or apportioned based on the terms of the agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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