2009 (8) TMI 376

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....umar, Durairaj for the Appellant. V.V. Hariharan for the Respondent. ORDER Ms. Jyoti Balasundaram, Vice President - Both applications involve a similar issue and are hence heard together and disposed of by this common order. 2. In Appeal No. S/29/09 demand of service tax of Rs. 10,35,624 has been confirmed together with interest against the applicants herein on the ground that they had pa....

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....under section 77 and Rs. 200 per day under section 76 of the Finance Act, 1994. 4. We have heard both sides. The submission of the applicants that liability to service tax arises only with effect from 18-4-2006 as the service provider was situated outside India and the service was provided outside India is prima facie tenable in the light of the ratio of the judgment of the Hon'ble Mumbai High ....