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TMI Blog2011 (4) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... ice had himself provided the service in India and accordingly all the provisions of this Chapter shall apply. Therefore, prior to 18-4-2006 the service tax was not payable by the recipient, in the event the service provider was outside the country and he had no permanent address or place of business within the country - As the period for which the service tax was claimed is anterior to the above said amendment, the recipient of the service has no obligation to pay the service tax - appeal dismissed - decided against Revenue. - C.E.A. No. 113 of 2007 - - - Dated:- 13-4-2011 - N. Kumar and Ravi Malimath, JJ. JUDGMENT This appeal is by the revenue challenging the order passed by the Tribunal holding that the assessee is not liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner and restored the original order. Aggrieved by the same, the assessee is in appeal. 3. This Court had an occasion to consider the aforesaid issue in the case of the Commissioner of Central Excise ST. v. M/s. Micro Labs Ltd., in CEA No. 33/2010 decided on 27th January 2011 [2011 (22) S.T.R. 615 (Kar.)], wherein it has been held as under :- From a perusal of the aforesaid Section it is clear from sub-section (1) of Section 68 that every person providing taxable service is liable to pay Service tax. However, sub-section (2) makes it very clear that notwithstanding anything contained in sub-section (1) in respect of any taxable service provided by the Central Government in the Official Gazette the service tax thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- (A) the Services, - (i) in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit; (ii) in relation to general insurance business; (iii) in relation to insurance auxiliary service by an insurance agent; and (iv) in relation to transport of goods by road in a goods carriage, where the consignor or consignee or goods is, - (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any company established by or under the Companies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived in India, under Section 66A of the Finance Act, 1994 . Further Notification No. 24/2005-S.T., dated 7 June 2005, was issued which reads as under :- Service tax liability when on person other than Service providers - Amendment to Notification No. 36/2004-S.T. In exercise of the powers conferred by sub-section (2) of Section 68 of the Finance Act, 1994 (132 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 36/2004-Service Tax, dated the 31st December, 2004 which was published in the Gazette of India, Extraor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country other than India, and (b) received by a reason (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India, Such service shall, for the purpose of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply : Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this sub-section shall not apply : Provided further that where the provider of the service h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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