2008 (5) TMI 129

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....ain, DR, for the Respondent. [Order per: S.N. Jha, President]. - This appeal has come up for hearing on the point of waiver of pre-deposit and stay. As per the impugned order the appellant is required to pre-deposit Rs. 31,30,266/- as service tax along with education cess and amounts of penalties under Sections 76 and 77 of the Finance Act, 1994 to maintain this appeal in terms of Section 35F o....

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....inition of 'consulting engineer service'. In any view, the service rendered outside India and received in India are made taxable only from 18-4-2006 vide Section 66A of the Finance Act, inserted from that date, read with Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. For the relevant period (April, 2004 - March, 2006), therefore, the appellant was not liable ....