9911796707
TMI Blog2022 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... the services received during the period between November, 1999 and March, 2022, there is no question of levy of any penalty. Therefore, the Tribunal has rightly held that the Assessee is not liable to pay any penalty, as sought to be levied by the Department. Appeal dismissed. - CIVIL APPEAL NO. 4814 OF 2009 WITH CIVIL APPEAL NOs. 3680-3681 OF 2012 - - - Dated:- 13-9-2022 - MR. M.R. SHAH AND MR. KRISHNA MURARI, JJ. For Appellant(s) Mr. N. Venkatraman, ASG, Mr. Rupesh Kumar Adv, Mr. M.K.Maroria AOR, Mr. V.C. Bharathi Adv, Ms Priyanka Das Adv, Mrs. Anil Katiyar, AOR, r. Arvind Kumar Sharma, AOR, For Respondent(s) Mr. V. Sridharan, Sr. Adv., Mr. Aditya Bhattacharya, Adv., Ms.Apeksha Mehta, Adv., Mr. Vinay Kumar Jain, Adv., Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evy the penalty leviable under Sections 75-A and 78 of the Finance Act, 1994, against which the Revenue preferred the appeals before the Tribunal and the Tribunal has dismissed the appeals preferred by the Revenue which has given rise to Civil Appeal Nos. 3680-3681 of 2012. The issue involved in the present appeals is in a very narrow compass. It is not in dispute that the service tax was sought to be levied for the transaction which has taken place outside India for the period between November, 1999 and March, 2002. The show cause notice was issued on 20.04.2005. It is not in dispute that the service tax on a taxable service received in India, when provided by non-resident/person located outside India would be applicable on reverse char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1-1-2005, as post INSA judgment, it has been held by the the High Courts/ Tribunal in a large number of cases, applying ratio thereof, that service tax on such services is leviable only w.e.f. 18-4- 2006. However, the appeals filed by the department before the Hon ble Supreme Court, for defending the levy of service tax 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 v. Bhandari Hosiery Exports Ltd. [2010 (20) S.T.R. (J99) (S.C.)] (ii) SLP (C) No. 18160 of 2010 in CST v. Unitech Ltd. (iii) SLP (C) No. 34208/09 of 2010 in UOI v. S.R. Batliboi Co. (iv) SLP (C) No. 328/332 of 2011 in UOI v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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