2009 (11) TMI 67

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....M:- HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Sushil Gautam, Advocate, for Mr. Gurpreet Singh, Senior Standing Counsel, (Indirect Taxes), for the appellant. Mr. Jagmohan Bansal, Advocate, for the respondent M.M. KUMAR, J. This order shall dispose of CEA No. 30 of 2009 and STA No. 14 of 2009 because common question of law and facts are i....

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....amount to suppression of facts and invite invocation of extended period of limitation? It is appropriate to mention that the assessee-respondent are engaged in the manufacture of hosiery goods and are also involved in their export. In the process they avail services of individual overseas commission agents under auxiliary services. A show cause notice was issued to them for demand of service ta....

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....e Tribunal followed its own view rendered in the case of Foaster Wheeler Engg. Ltd. v. Commissioner, 2007 (7) STR 443 and rejected the argument of the revenue that Section 66A could be construed retrospectively. We have heard learned counsel for the parties at a considerable length and find that there is nothing in Section 66A or Section 2(1)(d)(iv) which may lead to a conclusion that earlie....

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....ice tax when he received service outside India from a person who is non-resident or is from outside India after 18.4.2006. Earlier to the enforcement of Section 66A there was no authority vested by law in the revenue to levy service tax on a person who is resident in India but who receive services from a person resident outside India. Till the time Section 66A was enacted only the person who rende....