2013 (5) TMI 111

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....sp;    JUDGEMENT                      Per G. Raghuram: Heard the ld. Counsel Shri Jitin Singhal, for the assessee and ld. DR Shri Amresh Jain for Revenue. ST/711/2008 is an appeal preferred by Revenue and ST/752/2008 is by the assessee, against the Order-in-Appeal dated ....

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.... not required to remit service tax. Post 18.4.2006, in view of the amendment incorporating Section 66A with effect from 18.4.2006, where a service specified in Section 65(105) is provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a countr....

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....terest. 4. Aggrieved by the Order-in-Original, the petitioner has already preferred an appeal. The appellate authority on analysis of the relevant statutory provisions and considering the contentions of the assessee, granted benefit to the extent of liability for the period prior to 18.4.2006 but confirmed the liability as assessed for the period subsequent to 18.4.2006. The assessee does not c....