9911796707
TMI Blog2015 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf and, therefore, the Service Tax liability cannot be fastened on to the appellant as decided by this Tribunal in the case of Navinon Ltd., cited [2004 (8) TMI 2 - CESTAT, MUMBAI]. Section 68 read with Rule 6 of the Service Tax Rules, 1994 would apply in the case of a service rendered in India by a non-resident who does not have any office in India. Rendering of service in India is distinct and different from receipt of service in India. In the present case, technical know-how has been provided by the foreign service provider. Therefore, the transaction is one of providing of service from abroad and receiving it in India, that is, import of service and, therefore, the provisions of Section 68 read with Rule 6 of Service Tax Rules, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the respondent demanding Service Tax totalling ₹ 8,65,998/- along with interest thereon and also proposing to impose penalties under the provisions of Finance Act, 1994. The demand notices were adjudicated and the demands were confirmed along with interest and by imposing penalties. The respondent preferred an appeal before the lower appellate authority who vide the impugned order allowed the appeals on the basis of the decisions of this Tribunal in the case of Navinon Ltd. v. Commissioner of Central Excise - 2004 (172) E.L.T. 400 = 2006 (3) S.T.R. 397 (Tribunal); Aviat Chemicals Pvt. Ltd. v. Commissioner of Central Excise - 2004 (170) E.L.T. 466 = 2006 (3) S.T.R. 291 (Tribunal) and Bajaj Auto Limited v. Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply in the case of a service rendered in India by a non-resident who does not have any office in India. Rendering of service in India is distinct and different from receipt of service in India. In the present case, technical know-how has been provided by the foreign service provider. Therefore, the transaction is one of providing of service from abroad and receiving it in India, that is, import of service and, therefore, the provisions of Section 68 read with Rule 6 of Service Tax Rules, 1994 do not apply. In the case of service received from abroad, the said activity become taxable w.e.f. 18-4-2006 when Section 66A was inserted in Chapter V of the Finance Act, 1994, enabling the Government to levy Service Tax on reverse charge basis fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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