2009 (8) TMI 738

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....sp;    Shri D. Mukesh, Managing Partner, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri D. Mukesh, Managing Partner appearing on behalf of the appellants states that the adjudicating Commissioner has remanded the matter for the period prior to 19-4-2006 and hence there can be no requ....

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....1)     Commissioner of C.Ex.& Cus., Vadodara v. Schott Glass India Pvt. Ltd. - 2009 (14) S.T.R. 146 (Guj.) (2)     Commissioner of C.Ex., Noida v. Matsushita TV & Audio India Ltd. - 2006 (1) S.T.R. 162 (Tri.-Del.) (3)     Lumax Samlip Industries v. Commissioner of Service Tax - 2007 (6) S.T.R. 417 (Tri.-Chennai). 2. We have....

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.... required to predeposit any amount for this period. As regards the subsequent period from 19-4-06, the decisions cited by the appellants are prima facie of no help. As per these decisions, if the service was not taxable before a particular date, the value of service received after that date cannot be subjected to tax. As such, these decisions are relevant for deciding taxability for the period pri....