2009 (6) TMI 85

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....DR, for the Respondent. [Order]. - After examining the records, I find that the appellant had received technical know-how and assistance from Japanese Company during the period September - October, 2004 for the purpose of manufacturing motorcycles in India. The royalty for the above service provided by the Japanese Company was paid by the appellant in October, 2004 in respect of that part of the ....

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....933/-against the appellant under the proviso to Section 73(1) of the Finance Act, 1994; ordered for recovery of interest thereon under Section 75 of the Act and imposed penalty equal to tax under Section 78 of the Act. Hence the present appeal of the assessee. 2. The authorised representative of the appellant-company submits that service tax on any taxable service received by a person resident in....

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....e' 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." 5. The above ruling is squarely applicable to the facts of the instant case and accordingly it is held that the appellant qua recipient of In....