2005 (7) TMI 101

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..... the recipient of consultancy service was not liable to pay service tax - liability for paying service tax shifted to recipient only w.e.f. 16-8-2004 – appellant’s contention is acceptable - appeal of the assessee is allowed - 7 and 40/2005-NB(A) - 722-723/2005-ST(PB) - Dated:- 5-7-2005 - S.S. KANG, VICE PRESIDENT and C.N.B. NAIR, TECHNICAL MEMBER R. Krishnan for the Appellant. P.K. Ra .....

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..... This is in regard to royalty payment for the period 1997-98 to February, 2002. The finding is that the agreement cover supply of consultancy service and the appellants are liable to service tax at the rate of 5 per cent as applicable to engineering consultancy services. 3. The contention of the appellants is two-fold. On merit it is being contended that transfer of technology and trademark is .....

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..... dment was made :- "Person liable for paying service tax means in relation to any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India, the person receiving taxable service."[Emphasis supplied] 4. We have heard the learned S.D.R. and perused the record. The appeal is required to be allowed. It is clear from the amendment reprod .....

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