2009 (11) TMI 479

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellant. R. Nagar for the Respondent. ORDER B.S.V. Murthy, Technical Member - All the four appeals are taken up together in view of the fact that all of them involve identical issue. All these four appellants are subsidiaries of a multi-national company Quintiles Transitional Corporation based in US. Service tax has been demanded from all the appellants on the ground that they had pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Union of India [2009] 18 STT 212 and the decision of Hon'ble High Court of Delhi in Unitech Ltd. v. CST [2009] 21 STT 330, there is no liability on the service receiver prior to 18-4-2006. In this case the demands for service tax relate to the period from July, 2003 to March, 2006 all of which relate to the period prior to 18-4-2006. 4. We find ourselves in full agreement, that the contention of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X