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of <h1>Supreme Court of India dismisses Review Petition due to lack of merit, despite condoning delay.</h1> <h3>COMMISSIONER OF CENTRA EXCISE -II, JAIPUR Versus M/s HINDUSTAN ZINC LTD</h3> The Supreme Court of India dismissed a Review Petition for lack of merit, although the delay was condoned. - COMMISSIONER OF CENTRA EXCISE -II, JAIPUR ... Review petition against order dated 23-1-2008 (2009 TMI - 35042 - SUPREME COURT OF INDIA) dismissing the appeal of revenue (against order of tribunal 2008 -TMI - 30059 - CESTAT-LB) rejected - taxable service provided by a non-resident or from outside India, having been specified as ‘taxable service’ only w.e.f. 1.1.2005, under Not. 36/04, recipient of such service could not be held liable for paying service tax prior to 1.1.05, notwithstanding the amendment in Rule 2 (1)(d) under Not. 12/02 Summary: The Supreme Court of India dismissed a Review Petition citing no merit in the prayer for review. Delay was condoned. (Citation: 2009 (8) TMI 95 - SC Order AFTAB ALAM. JJ, ASOK KUMAR GANGULY JJ)
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