2018 (3) TMI 1000

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..... Harish, AR, For the Respondent Per : V. PADMANABHAN The present appeal is against the Order-in-Original No.30/2007 dated 6.3.2007. The appellant is engaged in providing taxable service under the category of 'Consulting Engineer Service'. During the period under dispute i.e., 1997-2001, they received engineering and consulting services and technical assistance from M/s. Praxair Inc., Tonawada, U .....

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..... we note that chargeability of service tax on taxable services provided by non-recipient or a person located outside India to a recipient in India on reverse charge basis became payable only after introduction of Section 66A in the Finance Act, 1994 with effect from 18.4.2006. Since the entire demand in the present case is prior to this date, we are of the view that the demand cannot be upheld as .....

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