2015 (10) TMI 2092

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..... order of the Commissioner (Appeals) stating that services of foreign firm is not covered under the definition of Consulting Engineers Service – Held That:- Service Tax liability on any taxable service provided by a non-resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.04.2006, i.e. the date of enactment of Section 66A of the Finance Act, 1994 – Contentions .....

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..... rvice". The Adjudicating authority confirmed the demand of service tax of ₹ 78,714.00 alongwith interest and imposed penalty. The Commissioner (Appeals) set aside the Adjudication order on the ground the services rendered by the foreign firm is not covered under the definition of Consulting Engineers service. 3. We find that the impugned order may be upheld on different ground. It is seen t .....

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