2008 (8) TMI 65

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....Final Order No. 208/2008-ST dt. 6.8.2008 certified on 28.8.2008 in Appeal No. ST/473/2006) Ms. Amita Rastogi and Shri Dheeraj Srivastava, Advs. for the Appellant. Shri Amit Jain, DR for the Respondent. [Order per Justice S. N. Jha, President] - This appeal by the assessee is directed against the order-in-original of the Commissioner, Sales Tax Delhi dated 02.06.2006. The dispute relates t....

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....ty of the service provider and, therefore, irrespective of the period, the appellant would be liable to pay service tax for the period in question. Shri Jain placed heavy reliance on CCE Thiruvananthapuram vs. Kerala State Electricity Board - 2006 (3) STR 625 (Ker.) and submitted that the Kerala High Court has ruled that the service receiver is liable to pay service tax from to 16.8.2002. It was s....