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TMI Blog2015 (5) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... while on DEC is on the ground that they have rendered the services. Demand of service tax liability does not survive in view of the law as settled by the hon ble High Court of Bombay in the case of Indian National Ship Owner s Association vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] which has been upheld by the hon ble apex Court [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. We note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a common issue and are also of interconnected companies. 2. In the case of John Deere Equipment Pvt. Ltd. (hereinafter referred to as 'JDE'), they entered into a technical collaboration agreement for receiving consulting engineer's service with M/s. Deere & Company, Illinois, USA (hereinafter referred to as 'DEC') for manufacture of agricultural tractors including components and ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellants brings to our notice that the entire issue has been blown out of proportion by the lower authority. It is his submission that the issue of discharge of service tax liability by JDE would not arise as the entire services were received by them before 18/04/2006 and the demands had been confirmed by invoking the provisions of Service Tax Rules 2(1)(d)(iv). It is his submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on JDE is on reverse charge mechanism while on DEC is on the ground that they have rendered the services. We find strong force in the contentions raised by the learned counsel in the case of JDE, that the demand of service tax liability does not survive in view of the law as settled by the hon'ble High Court of Bombay in the case of Indian National Ship Owner's Association vs. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Finance Act, 1994 do not apply to an entity who is not situated within India. There is no dispute that the said DEC has no office or any permanent establishment in India. In view of this factual matrix we hold that the provisions of Finance Act, 1994 are not applicable to an entity who is situated abroad having no office or permanent establishment in India. The impugned order confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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