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TMI Blog2008 (1) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... man, Member (T) [Order per : Justice S.N. Jha, President]. - These are applications by the appellant for waiver of pre-deposit of duty and penalty. 2. The appeals are directed against the order of the Commissioner (Appeals) dated 23-7-2007 dismissing the appeals preferred by the appellants against the order of the Assistant Commissioner of Excise. The dispute relates to levy of service tax under Section 66 of the Finance Act, 1994, which provides for levy of service tax on the taxable services referred to in various sub-clauses of clause (105) of Section 65 of the Act. Section 68 which provides for payment of the service tax lays down that every person providing taxable service to any person shall pay service tax at the rate speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax in relation to specified services notwithstanding the provisions of sub-section (1) of Section 68 in terms of which service provider alone is liable to pay service tax. It was submitted that in exercise of the rule making power conferred by Section 94(1) and (2) of the Finance Act, 1994 the Central Government amended the Rules making recipient of service liable to pay the tax by reason of Section 2(1)(d) (sic) (Rule 2(1)(d)) of the Service Tax Rules. 3. It is relevant to mention here that Rule 2 is the definition clause, clause (d) whereof defines the term 'person liable to pay service tax' among other things. By inserting "the person receiving taxable service in India" (omitting other words and expressions) in clause (iv) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to be provided, or has his permanent address or usual place of residence, in a country other than India and such service is received or to be received by a person who has his place of business, fixed establishment, permanent address or, as the case may be, usual place of residence, in India, such service shall be deemed to be taxable service for the purpose of the clause." Further, clause (iv) of Rule (1)(d) was substituted with effect from the same date i.e. 16-6-2005 the aforesaid explanation was deleted by Section 68 of Finance Act, 2005 by which Section 66A was inserted. 4. On behalf of the Revenue heavy reliance was placed on the order of this Tribunal in the case of Samcor Glass Ltd. v. CCE, Jaipur-I (Service Tax Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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