2015 (9) TMI 421

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..... and of service tax is in relation to services received prior to 18.4.2006 and, therefore, by virtue of the above said circular dated 26-9-2011, there will be no liability. - Decided against the revenue.
Mr. R. Sudhakar and Mr. R. Karuppiah, JJ For the Petitioner : Mr. V. Sundareswaran, Standing Counsel For the Respondent : Mr. C. Saravanan JUDGMENT (Delivered by R.SUDHAKAR,J.) This appea .....

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..... e statutory provisions contained in Section 68 of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules, 1994? 2. It is the case of the department that the first respondent, based on a Technical Assistance Agreement dated 6.5.1997 with Samlip Industrial Company Limited, a foreign collaborator, made certain payments on which service tax was demanded in terms of Section 65(25) of the Fin .....

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..... he 26th September, 2011 To, 1. All the Chief Commissioner of Central Excise/LTU 2. All Commissioner of Central Excise/Service Tax Sir/Madam, Sub: Applicability of service tax on taxable services provided by a non-resident or a person located outside India to a recipient in India-reg. Kind attention is invited to instruction F No.275/7/2010-CX8A, dated 30.6.2010, wherein the Board had c .....

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..... ax on such services w.e.f. 1.1.2005, have been dismissed recently (subsequent to the issuance of said instruction dated 30.6.2010) in the following cases. (i) SLP (C) No. 29539 of 2010 in CCE Vs Bhandari Hosiery Exports Ltd (ii) SLP (C)No. 18160 of 2010 in CST Vs Unitech Ltd (iii) SLP (C) No. 34208/09 of 2010 in UOI Vs S R Batliboi & Co. (iv) SLP (C)No. 328/332 of 2011 in UOI Vs Ernst & Yo .....

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..... sputes. Yours faithfully, (G. D. Lohani) Director (Legal) Copy for information to: (i) Member (Budget)/Member (ST) (ii) Joint Secretary (TRU-II)/Commissioner (ST)-CBEC" (emphasis supplied) 4. In the case on hand, admittedly, the demand of service tax is in relation to services received prior to 18.4.2006 and, therefore, by virtue of the above said circular, there will be no liabilit .....

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