2016 (8) TMI 309

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..... the service recipient to incur liability under law is not permissible. The appellant being recipient of service was not required by law in force during the material period to file return under the Finance Act, 1994. Section 71A of the Finance Act, 1994 having been introduced after the period covered by the show-cause notice, appellant is not liable to service tax decided in case Commissioner of .....

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..... ories Ltd., reported in 2005 (187) E.L.T.5 (S.C.) holding that when there was no law in force during relevant period to fasten liability, calling the service recipient to incur liability under law is not permissible. The appellant being recipient of service was not required by law in force during the material period to file return under the Finance Act, 1994. Section 71A of the Finance Act, 199 .....

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