2007 (3) TMI 93

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..... ated:- 2-3-2007 - [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case is a foreign company based in Singapore, who was providing consultancy service to an Indian Company. They were issued a show cause notice demanding service tax in respect of the services provided to the Indian Company amounting to Rs. 3,56,387/-. 2. Ld. Advocate for the appellants submits that since the .....

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..... pt the State of Jammu and Kashmir, which means that the tax will not apply, to a person or a company, which is situated outside India having no business establishment in India, Service Tax from such provider of the service cannot be recovered and it is for this purpose only that an amendment was made in 2002, when such service was treated as the taxable service and the recipient of the service was .....

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