2008 (2) TMI 175

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....e Revenue, Shri M. K. Dubey, Advocate for the Respondent [Order]-1. Heard both sides. 2. Revenue filed this appeal against the impugned order whereby demand for extended period and penalties were set aside.  The assesses M/s. Bhandari Hosiery Exports Ltd. also filed a cross objection challenging the demand confirmed in the impugned order. 3. Brief facts of the case are that assess....

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....is from 9.7.2004 to February, 2006 and Section 66A was introduced w.e.f. 18.4.2006 by Finance Act, 2006 vide which services rendered outside India are made liable to service tax.  Contention is that prior to introduction of Section 66A of the Finance Act, services rendered outside were not taxable under the Finance Act. Contention is that since the demand in this case is for the period prior ....

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....taxable service provided or to be provided by any person from the country other than India and received by any person in India under Section 66A of the Act the recipient of such services. 5. In this case the demand is for the period from 9.2.2004 to February, 2006 prior to introduction of Section 66A of the Finance Act. The provisions of Section 66A of the Finance Act provides that the recipien....