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TMI Blog2015 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... from the impugned order, the demand on the appellants M/s Jai Bharat Maruti Ltd. has been confirmed in terms of the reverse charge mechanism under Rule 2 (1) (d) (iv) of the Service Tax Rules. It is no longer res-integra that the levy of Service Tax on the recipient of Service under reverse charge mechanism was not legally sustainable prior to 18.4.2006 when Section 66A was introduced in the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pan have filed these appeals against Order-in-Appeal No. 33-34/ST/DLH/2009 dated 28/5/2009 which upheld the Order-in-Original dated 4.10.2007 in terms of which a service tax demand of ₹ 10,23,859/- for the period 1998-99 to 2002-03 under the taxable category of Consulting Engineers service had been confirmed on both the appellants jointly or severally alongwith interest and penalties. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal. 3. We have considered the contentions of both sides. Perusal of the impugned order reveals that the Commissioner (Appeals) in the impugned order notes as under: "Regarding the submission of the appellants that reliance placed by adjudicating authority on Rule 2(1) (d) (iv) of the Service Tax Rules for making them as recipients of service liable to pay Service Tax, I find that same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der powers conferred by Sub Section (1) read with Sub-Section (2) of the Section 94 of the Finance Act, 1994 by the Central Government, therefore it can not be construed that there were no provisions in the Sections for making the recipients liable to pay Service Tax as per Rule 2(1) (d) (iv) of the Service Tax Rules. This ground therefore does not hold ground in view of the principle laid down by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable prior to 18.4.2006 when Section 66A was introduced in the Finance Act 1994 as has been held, for example, in the case of Commissioner of Central Excise Vs. Bayers Diagnostics 2013 (31) STR 543 (Gujrat) by Gujrat High Court. It is seen that the period involved in this case is 1998-1999 to 2002-03 and therefore the appellant M/s Jai Bharat Maruti Ltd. can not be required to pay the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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