2008 (2) TMI 245

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..... ce recipient liable to pay tax whereas he receives a taxable service from the service provider who is resident outside India with no office in India - since section 66A is not applicable to this case, the Rule also cannot be applied – stay granted - S/3/2008 - 183/2008 - Dated:- 29-2-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri V.S. Manoj, Advocate, for the Appe .....

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..... , 1994 for levy of service tax on the gross amount paid by the appellants to the foreign company, learned Commissioner passed the impugned order, wherein he confirmed the demand of service tax in terms of the above Rule after observing that the tax liability of the assessee was not in terms of Section 66A of the Finance Act, 1994. We have perused the provisions. It is seen that Rule 2(1)(d)(iv) is .....

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