2011 (3) TMI 62

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....ANDA:   This appeal arises out of levy of service tax on the recipient of service during the period when there was no recovery provision for recovery from service recipient, in the law. There were some payment of consideration after the law prescribed recovery of tax from the service recipient. Learned Counsel relying on annexure to show cause notice states that an amount of Rs. 5,93,594/-....

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.... view for no recovery from the service recipient when there was no prescription of law. The said judgment of the Hon ble High Court of Punjab & Haryana also came to conclusion by the dismissal of SLP of Revenue as reported in 2010 (20) STR j99.   2. On the other hand, learned D.R s contention is that they are guided by the decision of the Hon ble Apex Court in the case of Kerala State Elec....