2011 (2) TMI 547

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..... nt. [Order per : D.N. Panda, Member (J)]. -  Ld. Counsel submits that the period in dispute before the first Appellate Authority was from 1-8-2002 to 31-3-2006. The appellant is satisfied with the decision partly that no liability arises before 1-1-2005. But the grievance of the appellant after first appellate decision is that there shall be no liability even from 1-1-2005 till 18-4-2006 wh .....

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..... on 66A came to statute book with effect from 18-4-2004 for taxing the service enumerated in that Section on the premises that the service provided from abroad shall be treated as if the recipient had himself provided the service in India and accordingly all the provisions of the Chapter would apply. When specific charging provisions came to statute book later which was not embedded to Section 68(2 .....

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