2014 (12) TMI 163

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....ant. Shri S. Renganathan, Advocate, for the Respondent. JUDGMENT These Civil Miscellaneous Appeals have been directed against the Final Orders passed in Appeal No. S/3/2006 and Appeal No. S/162/2005 in Final Order No. 655 of 2008, dated 4-7-2008 [2008 (11) S.T.R. 608 (Tri.-Chen.)] and in Final Order No. 43 of 2008, dated 18-1-2008 [2008 (10) S.T.R. 260 (Tri.-Chen.). 2. The respond....

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....nterest and penalty. However, it has been held to the effect that the amendment act is not applicable to the respondent and therefore, the respondent has no locus standi to question the payment of Service Tax. Against the orders passed by the Commissioner (Appeals) Appeal No. S/3/2006 and Appeal No. S/162/2005 have been filed before the Appellate Tribunal, Customs, Central Excise and Service Tax A....

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....o pay penalty and interest under Section 76 of Chapter 5 of the Finance Act, 1994 and the Commissioner (Appeals) as well as Appellate Tribunal have not, considered the contention put forth on the side of the appellant in proper perspective and therefore, the Final Orders passed by the Appellate Tribunal are liable to be interfered with. 5. The learned counsel for the respondent has befitti....

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....ty to pay Service Tax, who receives service from foreign service holders is mentioned. 7. In the instant case, as stated earlier, the Service Tax in question is related to the year 1999 to 15-8-2002. The period in question is prior to 16-8-2002. Since the said period is prior to 16-8-2002, it is very clear that the respondent is not liable to pay Service Tax. Since the respondent is not li....