2011 (7) TMI 550

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....eal filed by M/s. Samarpan Fabricators Pvt. Ltd. paying execution charges to the foreign service providers who do not have office in India and therefore the service recipients is liable for payment of service tax under category of Business Exhibition Service. The assessee has not paid service tax for the period from March 2006 to September 2008. On adjudication, the original adjudicating authority....

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.... inserted in the Finance Act, 1994 and their issue being of 31.03.06 they are not required to pay service tax.   4. Their issue was related to the service receipt prior to 31.03.06.   5. I find that the appellant were paying exhibition charges to the foreign service provider and that they were receiving services from the foreign party during March 06 to September 08. They neither g....

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....f said liability i.e. when provided from outside India or by non-resident, who does not have any office in India, only vide Notification No.36/2004-S.T issued under Section 68(2) of Finance Act, 1994 w.e.f. 1.1.05.   6. The date of imposition of service tax is very clear. However, I find that the appellant mentioned in column 11 of the appeal that the period of dispute is March 06 to Septe....