2009 (6) TMI 466

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....dent. ORDER Justice R.M.S. Khandeparkar, President. - The present appeal is being heard in terms of the order passed today in Stay Application No. 1845 of 2008. 2. Heard learned Advocate for the appellant and learned SDR for the respondent. 3. The limited issue which arises in the matter is whether the appellant would be liable to pay service tax for the period prior to 18-4-2006 in view of th....

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....was inserted by Finance Act, 2006 with effect from 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service.... It is only after enactment of section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed to ....

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....same reasons question of liability to pay interest or imposition of penalty also does not arise. On the said ground and considering the law laid down by the High Court, the impugned order is liable to be set aside. Hence the appeal is allowed while setting aside the impugned order. ORDER NO. S/255/09/CSTB/C-II Justice R.M.S. Khandeparkar, President - Having considered the contentions in the matt....