2009 (2) TMI 113

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.... (J) Shri P.J. Joseph, Cost Accountant, for the Appellant. Smt. Joy Kumari Chander, JCDR, for the Respondent.     [Order per: T.K. Jayaraman, Member (T)]. - In terms of the Misc. Order reference No. 569/2007 dated 12-11-2007 [2008 (9) S.T.R. 369 (Tri.)] passed by this Bench, Bench on the issue of leviability of Service Tax on the service recipient prior to 1-1-2005 was....

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.... '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. 12/2004.    18. We thus concur in the view expressed in the cases of Aditya Cement and Ispat Industries, supra. The is....

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.... E.L.T. 116 (Tri.-Del.) which has been upheld by the Hon'ble Rajasthan High Court as reported in UOI v. Aditya Cement - 2008 (10) S.T.R. 228 (Raj.). She stated that the department has gone in appeal against the said Larger Bench decision to the Supreme Court. Consequently, she requested for some more time to argue the case. However, in the course of hearing, it was brought to our notice that the H....