2005 (6) TMI 552

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..... JAYARAMAN, TECHNICAL MEMBER AND DR. S.L. PEERAN, JUDICIAL MEMBER For the Petitioner : K. Parameswaran. For the Respondent : R.V. Ramakrishnappa ORDER DR. S.L. PEERAN, JUDICIAL M .....

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..... ven before the coming into force of the Service Tax during 1991. Hence, the Service Tax is not leviable. He also relies on the judgment rendered in the case of Navinon Ltd. v. CCE 2004 (116) ECR 384 ( .....

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