2011 (7) TMI 1131

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..... JUDGMENT The substantial question of law that arises for consideration in this appeal is, "Whether the service recipient in India is liable to pay the Service Tax when the service provider is a non-resident or is from outside India and it does not have any office in India under the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, issued in exercise of power under Section 94 of Fin .....

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..... emsp;In the instant case, the Service Tax demanded from the assessee was for the period both prior to 18-4-2006 and subsequent to 18-4-2006. In view of the aforesaid judgment, there is no liability to pay Service Tax prior to 18-4-2006. Insofar as the liability to pay Service Tax subsequent to 18-4-2006 is concerned, the liability exists, as rightly held by the Tribunal. But the said claim is made .....

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