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TMI Blog2011 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay service tax. When the demand of Service Tax is not sustainable there in no question of imposing any penalty and charging of any interest - Decided in favour of the assessee - ST/325 of 2010) - - - Dated:- 6-4-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Appellant: Shri Rajendra Nagar, SDR Per : Mrs. Archana Wadhwa; Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal along with stay petition. Inasmuch as the issue involved stands covered by the earlier decision of the Tribunal, we after rejecting the stay petition filed by the Revenue proceed to decide the appeal itself. 2. As per facts on record, the respondents are engaged in providing the services under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said service provider had not paid service tax of Rs. 54,792/- on the amount of Rs. 6,84,906/- under the category of Online information and database access or retrieval service which was brought into the ambit of service tax with effect from 16.7.2001. Further, as per Rule 2(d) (iv) of the Service Tax Rules, 1994, if the service provider happens to be non resident of India or from outside India and does not have any office in India, the person receiving taxable service in India is liable to pay service tax from 16.8.2002. Since the service provider had not paid the said amount of service tax the same was required to be recovered under Section 73(1) of the Finance Act, 1994. 4. Therefore, a show cause notice was issued to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order had held that it appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 with effect from 18.4.2006, the respondents got legal authority to levy service tax on the recipients of the taxable service. Now, because of the enactment of Section 66A, a person who is resident in India or business in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of Section 66A it is apparent that there was no authority vested by law in the respondents to levy service tax on a person who is resident in India, but who received services outside India. In that case till Section 66-A was enac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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