2008 (9) TMI 156

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....Member (T) Shri Vijay Kumar, DR, for the Appellant. Shri A.R. Madhav Rao, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench)]. - Appeal No. ST/525/2006 is by the department against the order of the Commissioner No. 25-Commr/ST/IND/2006 dated 20-7-2006. Appeal No. 549/2006 is by the assessee against the very same order against the portion of the order by whi....

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....d to pay service tax and accordingly confirmed the demand. (c) The Department is in appeal in respect of demands dropped and the assessee is in appeal in respect of demand confirmed against them. 4. Learned DR submits that the services received by them were taxable during the relevant period and dropping of the demand was not justified. 5. Learned Advocate appearing for the party submits ....

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....R. 714 (Tri.-Del.)] in the case of M/s. JCB India Ltd. He also relies on the decision of the Hon'ble Supreme Court in the case of Deputy Commercial Tax Officer v. Sha Sukraj Peerajee [1968 (21) STC 5] thereunder it has been held as follows :- ".......But even on the assumption that the respondent undertook to pay the arrears of sales tax due by the transferor, it does not follow that there is a....