2011 (8) TMI 337

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....DR   Per Archana Wadhwa :   Brief facts of the case are that the appellant are engaged in the manufacture of telecommunication equipments. These equipments are manufactured by them with the technical know how provided by certain Foreign Companies. The appellant paid huge amounts towards technical know how fees to the foreign companies for providing technical know how/transfer of te....

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.... taxable w.e.f. 10.9.2004. Further, the services have been provided by a non-resident who does not have any office in India. The service recipient is liable to pay service tax only from 18.4.2006, when the charging Section 66A was incorporated, as such the demand is not sustainable as the receipt of service was not made liable to pay tax during the relevant period.   3. The Commissioner (A....