2008 (9) TMI 79

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....ri B.L. Narasimhan, Advocate, for the Appellant. Shri A.K. Madan, DR, for the Respondent.  [Order per: M. Veeraiyan, Member (T)]. - This appeal is against the order-in-original of the Commissioner, Service Tax Nos. 44-45/RK/2006 dated 19-12-2006. The appellant has been receiving the service of consulting Engineer from their holding company named Societe Des Produits Nestle S.A. The peri....

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....48) of Section 65 at the relevant time. Section 66 is the charging provision. At the relevant time it comprised of five sub-sections. Sub-section (3) which dealt with the 'consulting engineer' service laid down:- "With effect from the date notified under Section 88 of the Finance Act, 1997 (26 of 1997), there shall be levied a service tax at the rate of 5% of the taxable services referred to in....

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.... thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service." Continuing with the scheme, Section 69 contained provisions regarding registration, section 70 provided for filing returns and sec....

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....a, having been specified as 'taxable service' with effect from 1-1-2005, under Notification No. 36/2004, recipient of such service could not be held liable for paying service tax prior to 1-1-2005 notwithstanding the amendment in Rule 2(1)(d) of the Service Tax Rules under Notification No. 12/2002." 3. Both sides agree that the facts of the present case are substantially the same as those in th....