2008 (7) TMI 73

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..... introduced only w.e.f. 16-8-2002 vide Notification No. 12/2002 - since there was no service tax liability before 16-8-02, there cannot be any interest liability either – revenue appeal is dismissed - S/3/2006 - 655/2008 - Dated:- 4-7-2008 - Shri P.G. Chacko, Member (J) Shri N.J. Kumaresh, SDR, for the Appellant. None, for the Respondent. [Order]. - This appeal is by the Reven .....

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..... e.f. 16-8-2002. Before 16-8-2002, such service-recipients like the respondents had no liability to pay service tax on any service received from a non-resident service-provider having no office in India. Where there was no tax liability, there was no interest liability either. The mere fact that the respondents might have paid service tax prior to 16-8-02 even in the absence of tax liability would .....

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