2011 (2) TMI 547

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..... f provided the service in India and accordingly all the provisions of the Chapter would apply - demand before 18-4-2006 can not be made following the Apex Court’s judgment in the case of Martin Lottery (2009 -TMI - 33336 - SUPREME COURT OF INDIA) - Appeal is allowed - ST/250/2008 - ST/83/2011(PB) - Dated:- 28-2-2011 - S/Shri D.N. Panda, Mathew John, JJ. REPRESENTED BY : Shri Rupendra Singh, .....

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..... he order of the authorities below. 3. We notice that there was no specific charging provision to treat services provided from outside India to be in par with similar service provided in India during relevant period and like provisions of Section 66A was not existing during that time for which no one can be brought to charge under taxing statute. There is no intendment or equity about tax. But ch .....

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