9911796707
TMI Blog2008 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ate assisted by Shri T. Pande, Advocate, for the Respondent. [Order per Prafulla C. Pant, J. (Oral)]. - This appeal, preferred under Section 35-G of the Central Excise Act, 1944, is directed against the order dated 11-7-2005, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred as CESTAT), whereby the Appeal No. ST/134/04-NB(SM) filed by the assessee ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cientific and Technical Consultancy' was brought under the net of the service tax w.e.f. 16th July 2001. The respondent assessee is registered with Central Excise department for payment of service tax for providing said service. A show cause notice was issued by the Central Excise department on 17-1-2003, through the Deputy Commissioner Central Excise, Dehradun, as to why in respect of the four wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Meerut, which was registered as Revision No. 08/ST/2004 and disposed of vide order dated 12-7-2004, whereby the order of the Deputy Commissioner of Central Excise was reversed in respect of the work of laboratory study of VGO and service tax is charged @ 5% (i.e. Rs. 11,000/- only). On this, the respondent assessee went in appeal before the CESTAT and said authority vide its impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act as to whether actual service was provided before said date or thereafter, and if so, whether on the service so provided the respondent assessee is liable to pay service tax, or not? The respondent assessee's case is that it prepared the report on 10th of July 2001, after completing the project, and as such, no amount of service tax is payable in respect of the service as the work had already b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al project report may have been submitted by the respondent assessee after 16-7-2001, but that by itself does not make the assessee liable to pay the service tax in respect of the service provided prior to 16-7-2001. Also, it is to be kept in mind that nature of service tax is that of an indirect tax, and if the respondent assessee is made to pay service tax in respect of the service already provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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