2015 (1) TMI 184

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....ri V.S. Sejpal, Advocate, for the Respondent. ORDER The appeal has been filed by the Revenue against Order-in-Appeal No. BR/38/M-IV/2005, dated 28-3-2005 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. Vide the said order the lower appellate authority set aside the demand of service tax against the respondent M/s. Ruby Mills Ltd., the recipient of the service on the ground t....

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....ice tax specified under Section 66 and the provisions of Section 68 was retrospectively amended vide Section 128 of the Finance Act, 2003 making the person receiving the service as the person liable to pay service tax. Therefore, the ld. AR submits that the demand is sustainable in law. 4. The ld. Counsel for the respondent submits that the show-cause notice has been issued in the present ca....