2009 (11) TMI 479

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....ICIAL MEMBER   P.M. Dave for the Appellant. R. Nagar for the Respondent. ORDER B.S.V. Murthy, Technical Member - All the four appeals are taken up together in view of the fact that all of them involve identical issue. All these four appellants are subsidiaries of a multi-national company Quintiles Transitional Corporation based in US. Service tax has been demanded from all the ....

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....in Indian National Shipowners Association v. Union of India [2009] 18 STT 212 and the decision of Hon'ble High Court of Delhi in Unitech Ltd. v. CST [2009] 21 STT 330, there is no liability on the service receiver prior to 18-4-2006. In this case the demands for service tax relate to the period from July, 2003 to March, 2006 all of which relate to the period prior to 18-4-2006. 4. We find ourse....