2008 (11) TMI 124

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Shukla for the Respondent.  [Order Per : P.K. Das, Judicial Member]. - Revenue filed this appeal against the Order-in-Appeal No. 07/ST/RPR-I/2007, dated 21-2-2007 of Commissioner (Appeals) whereby Adjudication order was set aside. 2. Heard both sides and perused the records. 3. It is revealed from the order of the Commissioner (Appeals) that the respondent paid consultancy charges....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 1-1-2003 notwithstanding the amendment in rule 2(l)(d) of the Service Tax Rules under Notification No. 12/2002. 18. We thus concur in the view expressed in the cases of Aditya Cement v. CCE [2007] 9 STT 156 (New ....