2008 (12) TMI 151

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.... the Appellant. S. Kumar for the Respondent. [Order per: P.K. Das, Judicial Member.]. - Common issue involved in these appeals and therefore all are being taken up together for disposal. The assessee filed Misc. applications for extension of stay orders. As the appeals are taken up for hearing. Misc, applications are dismissed as infructuous. 2. Heard both sides and perused the records. ....

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....dia, who does not have any office in India, having been specified as 'taxable service' with effect from 1-1-2005, under Notification No. 36/2004. The relevant portion of the Larger Bench decision is reproduced below:- "(16) In fairness to the learned SDR we must mention that a rather detailed argument was made on the rules of interpretation; he also cited decisions to support his contention (so....