2018 (3) TMI 861

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.... Shri K. Vijay Kumar, Advocate for the Respondent. [Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in-Appeal No. 50/2007 (H-II)- S.Tax dated 23.11.2007. 2. Heard both sides and perused the records.  3. On perusal of records, it transpires that the Revenue Authorities had issued a show cause notice dated 17.11.2006 to the respondent demanding service tax on co....

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....od from 09.07.2004 to 18.04.2006, the question of demand on service tax liability under reverse charge mechanism does not arise, as has been settled by the Apex Court various decisions mainly Indian National Ship Owners case.  To that extent, we hold that the impugned order is correct and legal and does not require any interference.  5. As regards the period post 18.04.2006 to 31.10.200....