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TMI Blog2013 (7) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... mation - Department issued a show cause notice for non-levy of service tax - Held that:- services were being received by the respondent from foreign company - Demand has been raised in the show cause notice under 'reverse charge mechanism' from the recipient of the service as per Rule 2(1) (d) (iv) of the Service Tax Rules - Recipient of service is liable to service tax from 18.04.2006 only - Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32 of the Central Excise Tariff Act, 1985. The appellant had entered into a license agreement dated 01.04.2002 with M/s Akzo Noble Coating International B.V of Netherlands. On examination of the financial accounts for the period from November-1999 to October-2004, it was observed that the respondent had paid certain amounts in form of royalty for its disposal of valuable information and know-how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 40/2006 dated 05/10/2006 in which the service tax was confirmed under the category of consulting engineering service. The Original Authority has also ordered recovery of interest and penalties under section 75 A, 76, 77 and 78 were imposed on the respondent. Respondent preferred an appeal before the Commissioner, Central Excise (Appeals), who vide impugned order has set aside the order in origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat services were being received by the respondent from foreign company i.e. M/s Akzo Noble Coating International B.V of Netherlands. We find that the demand has been raised in the show cause notice under 'reverse charge mechanism' from the recipient of the service as per Rule 2(1) (d) (iv) of the Service Tax Rules for the period 2002-2003 and 2004-2005. In view of the decision of Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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