2007 (10) TMI 263

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..... eceived by the appellants from the foreign supplier- appellants submission that only from 16-8-02, under the amended law, the service recipients were required to pay Service tax and the appellants have been paying the tax due on such services from that date, is acceptable - impugned order demanding tax from the appellants is bad in law and cannot sustain
Dr. Chittaranjan Satapathy, Member (T) a .....

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..... services from that date. He contends that prior to that date, there was no legal liability on the appellants to pay any tax. In favour of this contention, he cites the following decisions of the Tribunal: (i) M & B Footwear (P) Ltd. v. Commissioner of Central Excise, Noida - 2006 (2) S.T.R. 46 (Tri-Del.); (ii) Bajaj Auto Ltd. v. Commr. of Central Excise. & Cus., Aurangabad - 2006 (3) S.T.R. 411 .....

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