2011 (2) TMI 555

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....Appellant. K.K. Jaiswal for the Respondent. ORDER M. Veeraiyan, Technical Member. - This is an appeal challenging the levy of Service Tax against the appellants, who are the recipient of services from foreign based firms. 2. The ld. Advocate for the appellant submits that as a recipient, they are not liable to pay Service Tax prior to 18-4-2006 on which date section 66A was introduc....

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....mmissioner v. Hindustan Zinc Ltd. [2009] (14) STR J.125 (SC). 4. We have carefully considered the submissions from both sides and perused the records. 5. The dispute in Hindustan Zinc Ltd.'s case (supra) was whether the recipient can be held liable to pay Service Tax prior to 1-1-2005 before "Consulting engineering service" was notified under Notification No. 26/2004-ST, dated 31-12-2004. Th....