2009 (1) TMI 45

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..... ne for Opponent(s) CORAM :        HONOURABLE MR.JUSTICE D.A.MEHTA and HON'BLE SMT. JUSTICE ABHILASHA KUMARI   ORAL ORDER (Per : HONOURABLE MR.JUSTICE D.A.MEHTA)   1.      The appellant-revenue has challenged order dated 03.08.2007 made by Customs, Excise & Service Tax Appellate Tribunal, (CESTAT) by proposing the followin .....

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..... of the Service Tax Rules, 1994 (the Rules) the liability to pay Service Tax has been shifted to the recipient of the service w.e.f. 16.08.2002 by virtue of Rule 2(1)(d)(iv) of the Rules. That in the circumstances, the respondent-assessee was required to pay the Service Tax on the services received from a sister company located in Germany. 3. CESTAT has found that admittedly, the services we .....

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..... Rules, which have been incorporated as Chapter-98, define â¬Sperson liable for paying the service taxâ¬ý under Rule 2(d) to mean in clause(iv), in relation to any taxable services 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 in India. The taxable event in relation to Service .....

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..... eaning assigned to the provisions without importing any extraneous consideration on a presumption. 5.  The Tribunal has decided the matter in accordance with law and based on the facts and material available on record. In absence of any legal infirmity in the impugned order of the Tribunal, no interference is called for. 6. Accordingly, in absence of any substantial question of la .....

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