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TMI Blog2015 (11) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT]. - there is no provision to demand service tax during the period 19.5.1988 to 15.8.2002 on a foreign service provider as Section 66A was inserted to the Finance Act, 1994 only with effect from 18.4.2006. Accordingly, the impugned order is set aside - Decided in favour of assessee. - ST/25/2005 - Final Order No. 41089 / 2015 - Dated:- 3-9-2015 - Shri R. Periasami, Technical Member and Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to demand of service tax on overseas service provider for the period 19.5.1998 to 15.8.2002 and service tax has been demanded under Consulting Engineering Service. We find that the Hon ble Karnataka High Court while upholding the order of the Tribunal, dismissed the Revenue s appeal in the appellant s own case reported as Commissioner of Service Tax, Bangalore Vs. Denso Corporation - 2012 (27) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een passed in that regard and Section 66A was inserted in the Finance Act, 1994, which came into force from 18-4-2006 foisting such liability on the recipient of the service. 3. Respectfully following the decision of the Hon ble High Court of Karnataka, we hold that there is no provision to demand service tax during the period 19.5.1988 to 15.8.2002 on a foreign service provider as Section 66A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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