2006 (10) TMI 402

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....2,63,176 should be paid up by the applicant immediately and it was ordered to confirm the recovery of interest on the amount of Rs. 2,63,176. The learned counsel appearing for the applicant argued that as regards the invoice dated April 2, 2002 in respect of which an amount of service tax of Rs. 25,484 was demanded, the applicant was not liable to pay the tax because the amendment made on August 16, 2002 was not retrospective in nature and the recipient of service could not be held liable to pay service tax in respect of services received prior to that date. He further contended that as regards the services received by the applicant under the invoices dated December 18, 2002 and June 9, 2003, the applicant was not liable to pay service t....

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.... relevant law to pay or collect any tax on account of this transaction, then such amount of tax shall be paid by the applicant to the service provider in addition to the lumpsum price. Under clause 4.4 of the agreement, all payments were exclusive of taxes which were to be paid by the applicant. The applicant was required to forward original tax receipts evidencing payment of taxes. In this context, the learned authorised representative for the department placed reliance on the decision of the Kerala High Court in Commissioner of Central Excise, Thiruvananthapuram v. Kerala State Electricity Board reported in [2007] 5 VST 46 (Ker); [2006] TIOL 245 (Ker) [HC] (ST), in which the High Court held in paragraph 11 of the judgment that, going by t....