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TMI Blog2008 (2) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the recipient of taxable service (provided by a person who is residing outside India) is liable to service tax - In the present case as the period of demand is prior to the introduction of Section 66A, Therefore, demand is not sustainable and, hence, set aside - ST/642/2007-SM with C.O./12/2008 - 516/2008-SM(BR)/(PB), - Dated:- 19-2-2008 - S.S. Kang, Vice President Shri Rajmal, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n who is residing outside India is liable to pay the service tax as recipient of commission agent's services. The adjudicating authority confirmed the demand and imposed the penalty. The Commissioner (Appeals) on appeal, filed by the assesses set aside the demand which is beyond the normal period of limitation and also set aside the penalty. Contention of the assesses is that the period for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 2(1)(d)(iv) during the relevant period the recipient of the service was liable to pay service tax. Therefore, service tax was rightly demanded from the present assesses. In response to the arguments raised by the Revenue the contention of the Counsel is that Rule 2(1)(d)(iv) was also amended w.e.f. 19.4.2006 to the effect that the person liable to pay service tax means, in relation to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the recipient of service which was provided outside India are made liable for service tax along with amendment in section 66A of Finance Act. In the present case as the period of demand is prior to the introduction of Section 66A of the Finance Act. Therefore, demand is not sustainable and, hence, set aside. Cross Objection filed by the assesses is allowed. Consequently, appeal filed by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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