2011 (12) TMI 141

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....le. Considering the nature of issue, I deem it appropriate to waive pre-deposit of the dues as per the impugned order and proceed to dispose of the appeal finally. 2. Original authority vide order dated 30.06.2009 dropped the proposal for demand of service tax for the period prior to 18.04.2006 on the ground that the liability of the recipient of services from a foreign based service provider who....

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....issal of SLP filed by the department in a number of cases, the service tax liability on any taxable service provided by a non resident person located outside India to a recipient in India would arise w.e.f. 18.04.2006 only. 4. Learned DR seeks decision on merits. 5.1 I have carefully considered the submissions from both sides and perused the records. The order of the Commissioner revising the o....