2007 (2) TMI 78

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....ssioner of Central Excise who has confirmed service tax demands of Rs. 27,71,955 raised in show-cause notice dated 28-10-2004 and Rs. 2,38,09,000 raised in show-cause notice dated 20-5-2005 on account of ,services availed by them after 16-8-2001 under the proviso to section 73(1) of the Finance Act, 1994 read with rule 6 of the Service Tax Rules, 1994, together with interest under the provisions o....

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....a service falling under the category of consulting engineer services. 2. We have heard both sides. 3. As regards the first demand, we find that the appellants had disputed that the German firms and the US firm were engineering firms, in their reply dated 3-11-2004 to the show-cause notice dated 28-10-2004 and had in fact denied the stand of the department in this regard. In spite of this, no mat....

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....s conferred by sub-section (2) of section 68 of the Finance Act, 1994 only on 31-12-2004 with the issue of Notification No. 36/2004-ST which came into force on 1-1-2005, while the period in the present case is prior to such date, and service tax is therefore not leviable for the period prior to 1-1-2005, in the light of Tribunal's order in Aditya Cement v. CCE 2007 TIOL 236. For the above reasons,....