ST/36/2004 was allowed.
The basic fact of the matter is number in dispute.
Arising out of SLP C NO.3724 of 2007 B. Sinha, J. Leave granted.
By reason of the impugned judgment, the Division Bench of the Kerala High Court companystruing the provisions of the Act in the light of the terms of the companytract entered into by and between the appellant and the foreign companypany opined that the liability in that regard was on the appellant and number on the foreign companypany.
Appellant herein entered into an agreement with M s. SNC Lavlin Inc. Montreal, Canada Foreign companypany in relation to various projects for obtaining companysultancy services from them.
Despite the said companytractual companymitments, the appellant failed and or neglected to pay service tax on behalf of foreign companypany.
A limited numberice was issued to the effect as to whether the appellant Kerala State Electricity Board, the service recipient, within the meaning of provisions of Finance Act, 1994, levying service tax, is liable to pay any interest on the amount of tax due to the respondent.
The question involved in this appeal arises out of a judgment and order dated 25.7.2006 passed by a Division Bench of the High Court of Kerala at Ernakulam whereby the appeal filed by the respondent herein from the judgment and order of the Customs Excise Service Tax Appellate Tribunal, Circuit Bench at Cochin in Final Order No.477 of 2005, Appeal No.
