COMMISSIONER OF CENTRAL EXCISE Vs. SUTLEJ INDUSTRIES LIMITED

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against OIA No. KRS/370/Vapi/2009 dated 27.10.2009. The issue involved is that service tax is paid by the appellant on reverse charge mechanism basis for the period prior to 18.04.2006. As the Section 66A of the Finance Act, 1994 was made effective from 18.04.2006 and it was held that services received by the appellant from outside India before 18.04.2006 will not attract any service tax. Both sides agree that the issue stands covered in favour of the appellant in view of the following case laws: -

(2.) IN view of the above settled position of law, service tax on the services received from abroad will be effective only from 18.04.2006, the date on which Section 66A of the Finance Act, 1994 was made applicable. In view of the above, appeal filed by the Revenue is rejected. Cross -objection filed by the assessee also gets disposed of.