2008 (10) TMI 25

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..... shra, Advocate for the appellant. Shri A.K. Madan, DR for the respondent. [Order per S.S. Kang Vice President] - Common issue in involved in these appeals, therefore, are being taken up together. 2. The period in dispute in both the appeals is 16.8.2002 to 31.3.2003 and from February 2003 to September 2003, the demand is confirmed on the ground that the appellants received consulting engineerin .....

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..... ce Tax prior to 1.1.2005. 4. Further, the Tribunal in the case of M/s JCB India Ltd. Vs. CST vide Final Order No. ST/208/08 dated 6.8.08 after taking into consideration the decision of Kerala High Court relied upon by Revenue held as under :- "We have perused the judgments of the Kerala High Court and the Supreme Court. It is true that in the question of law framed by the High Court, reference w .....

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..... judgment to suggest that the question as to whether service recipient was liable to pay service tax prior to 1.1.2005, was gone into. We are satisfied that this appeal is squarely covered by the decision of the Larger Bench (supra). We accordingly, set aside the impugned order of the Commissioner (Appeals) and allow the appeal with consequential relief, if any." 5. In view of the decision, the .....

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