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TMI Blog2008 (1) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... stantive provision of a statute – hence in the absence of any substantive provision, creating tax liability on the recipient, prior to enactment of section 66A w.e.f. 18-4-2006, the recipient of the tax was not liable to pay service tax – stay granted - ST/384/2007 - ST/60/2008 - Dated:- 25-1-2008 - Justice S.N. JHA, President and T. K. Jayaraman, Member (T) R. Santhanam for the Applicant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int for consideration is whether as a recipient the appellant is liable to pay service tax for the period in question, i.e., 9-7-2004 to 30-6-2005. The case of the appellant is that prior to the enactment of section 66A of the Finance Act, 1994, there was no such liability to pay service tax on the recipient of service. The case of the revenue, on the other hand, is that by virtue of the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause cannot be understood as a substantive provision of a statute. In the absence of any substantive provision either in the Act or the Rules, creating tax liability on the recipient, prior to enactment of section 66A with effect from 18-4-2006, the recipient of the tax was not liable to pay service tax. We are accordingly of the view that the appellant is entitled to full waiver of the tax deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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