2017 (1) TMI 500

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..... od involved in this case is from 18/04/2006 to 30/09/2006 during which period there was confusion as to whether service tax liability would arise on the person making the payment for the services received from overseas service providers - Since there was confusion and constitutional validity of the provisions of Section 66A was being challenged, we find that it is a fit case to hold that the appel .....

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..... in dispute in this case is regarding discharge of service tax liability by the appellant on an amount paid by them as consideration for technical advices and consultancy services to the service providers who are situated abroad. 4. It is the case of the Revenue that from 18/04/2006 the provisions of Section 66A of the Finance Act, 1994 is applicable and service tax liability needs to be discharge .....

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..... er Section 76 of the Finance Act, 1994. 8. We find that the period involved in this case is from 18/04/2006 to 30/09/2006 during which period there was confusion as to whether service tax liability would arise on the person making the payment for the services received from overseas service providers. The issue was finally settled by Hon'ble High Court of Bombay in the case of Indian National Ship .....

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