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Judgment
N. Kumar, J.—This appeal is by the revenue challenging the order passed by the Tribunal, which held that the assessee is not liable to pay any service tax under the services rendered under technology transfer agreements.
The relevant period involved in this appeal is from 01.04.2001 to 31.03.2004. If the services rendered by a person outside the country,..he was not liable to pay service tax. Taking note of this loophole in the legislation, law was amended which came into force from 18.04.2006 for the first time, making it obligatory on the part of the recipient to pay service tax, which in the normal course would be paid by the service provider.
This Court had an occasion to consider this aspect in detail in the case of the Commissioner of Central Excise and Service Tax, Bangalore vs. M/s. Micro Labs Ltd. in CEA No. 33/2010 decided on 27th January 2011.
Following the said judgment, this appeal is dismissed as the said judgment squarely covers the facts of this case also Ordered accordingly.