2008 (10) TMI 25

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....ember (Technical) Shri Nupur Mishra, Advocate for the appellant. Shri A.K. Madan, DR for the respondent. [Order per S.S. Kang Vice President] - Common issue in involved in these appeals, therefore, are being taken up together. 2. The period in dispute in both the appeals is 16.8.2002 to 31.3.2003 and from February 2003 to September 2003, the demand is confirmed on the ground that the a....

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.... could not be held liable for paying Service Tax prior to 1.1.2005. 4. Further, the Tribunal in the case of M/s JCB India Ltd. Vs. CST vide Final Order No. ST/208/08 dated 6.8.08 after taking into consideration the decision of Kerala High Court relied upon by Revenue held as under :- "We have perused the judgments of the Kerala High Court and the Supreme Court. It is true that in the questio....