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TMI Blog2008 (4) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue cannot rely on procedural provisions of Section 117 to fasten Service tax liability on such recipient for any period beyond 16-10-1998 – assessee’s appeal allowed - S/12/2001 - - - Dated:- 23-4-2008 - Mr. P.G.CHACKO, Member (Judicial) and Mr. P.KARTHIKEYAN, Member (Technical) P.C.Anand, Consultant for the Appellant. M.K.A.K.Mohiddin, JDR, for the Respondent. [Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 16.7.97 to 15.10.98. The Asst.Commissioner's order was revised by the Commissioner on 9.4.2001 under Section 84 of the Finance Act, 1994 ordering recovery of service tax of Rs.45,175/- from the assessee for the period 16.10.98 to 31.7.99. The present appeal of the assessee is against the revisional order of the Commissioner. 2. After hearing both sides, we note that the question to be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the specified period 16-7-1997 to16-10-1998. The Revenue cannot assume authority to collect such tax on such service from the service-recipient for any period beyond 16-10-1998. Thus nothing in Section 116 supports the Revenue's case. Section 117 is no better. This provision was enacted as a provision ancillary to Section 116, for recovering arrears of Service tax for the above period (16-7-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the fact that the Service tax in question was paid by the recipient within such extended period become irrelevant. None of the decisions of the Tribunal cited by the ld.SDR offers any ratio to be followed in the instant case inasmuch as the periods of dispute are not discernible from the cited judgments. Ld.SDR has also relied on the Service tax (Amendment) Rules, 1998 which came into force on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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