2009 (4) TMI 10

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....<br>Shri P. Karthikeyan, Member (Technical) Shri R.P. Meena, SDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondents. [Order per : P. Karthikeyan, Member (Technical)] - These appeals are filed by the Revenue. Vide the impugned order the Commissioner (Appeals) vacated the demands and penalties raised on the appellants as per details below:- Appeal No. Order-in-Appea....

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.... by them had canvassed purchase orders for goods manufactured by the respondents. The original authority found that by enacting sub-section (2) of Section 68 the Government provided for recovering service tax from such persons as may be specified other than those rendering service. Simultaneously sub-clause (iv) to Rule 2(1)(d) of Service Tax Rules, 1994 was introduced defining person liable to pa....

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.... could not be made for an earlier period, he relied on a decision of the Tribunal in Cadbury India Ltd. Vs. CCE - 2005 (188) ELT 166 (Tri. - Mum.) wherein the Tribunal had held as follows: "After going through the submissions and the case records, we find that the period of dispute is clearly prior to amendment of Rule 2(1)(b) of the Service Tax Rules, 1994. Since only through this amendment li....

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....e impugned order had to be sustained. I have heard the learned SDR for the Revenue. 4. On a careful consideration of the facts of the case and the submissions by both sides, I find that in all these cases the respondent-assessees are limited companies based in India and had received services classifiable under BAS from persons resident abroad. They had received services of commission agents who....