Union Of India & Anr vs Assn.Of Unified Telecom S.P.Of ... on 11 October, 2011
Appearance
Smt. Radhika Chandrasekar, Advocate for the Appellant
Shri S. Nagalingam, AC (AR) for the Respondent
CORAM
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member
Date of Hearing / Decision: 31.01.2017
Final Order No. 40128 / 2017
Per D.N. Panda
It is agreed proposition by both sides that when there was no provision in law for levy of taxes on the service recipient during the material period, the appellant shall not be liable to tax. Service tax has been imposed on royalty payment under Consulting Engineering Service with effect from 18.4.2006 on reverse charge mechanism. The Honble Supreme Court in the case of Union of India Vs. Indian National Shipowners Association as reported in 2010 (17) STR J57 (SC) having affirmed the decision of the Honble High Court of Bombay as reported in 2009 (13) STR 235 (Bom.), there shall be no further controversy to demand service tax from the appellant.