9911796707
TMI Blog2017 (7) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... vider - Held that: - the provision that makes the service recipient liable to pay service tax was inserted with effect from August 16, 2002 and that in the instant case, the service if any was received in 1996 which is prior to the insertion of the said provision - reliance was placed in the case of SAME ENGINES INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., CHENNAI [2005 (3) TMI 558 - CESTAT, CHE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that the said services fall under the category of Consulting Engineers service and SCN dt 11.06.2002 was issued to the respondents proposing to demand of service tax to the tune of ₹ 18,50,499/- with interest and also proposing to impose penalties. After due process of law, the original authority confirmed the demand with interest and imposed penalties. In appeal, the commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to the insertion of the said provision. The Commissioner (Appeals) has relied upon the judgment of the Tribunal in Final Order No. 308/2005 dated 04.03.2005, in the appellant's own case wherein the Tribunal set aside the demand observing that the respondents are recipients of service and not service providers. The relevant portion of the said decision of the Tribunal is reproduced as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2004 (172) E.L.T. 400 (Tri.-Mumbai). In the circumstances, without looking into the merits of the rival contentions as to the nature of service, I set aside the demand of Service tax and, for that matter, the penalties. 4. It is seen that the department filed appeal against the said CESTAT order before the Hon ble Apex Court and vide case reported in 2 015 (39) STR J244 (SC) , the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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