9911796707
TMI Blog2008 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... to 01.01.2005 - we are not able to appreciate as to how tax liability which is creature of statute and governed by statutory provisions can be determined or apportioned on the basis of terms of the agreement between two private parties – appeal of assessee is allowed - ST/473/2006 - 208/2008-ST - Dated:- 6-8-2008 - Justice S. N. Jha, President and Shri M. Veeraiyan, Member (Technical) (F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India is not liable to pay service tax prior to 01.01.2005. It would, thus, appear that dispute which relates to the period prior to 01.01.2005 is covered by the said decision of the Larger Bench. 3. Shri Amit Jain, learned DR appearing for the Revenue, however, submitted that by reason of the agreement entered into with the service providers the appellant has committed to bear the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sum and substance of the dispute was the liability of the service recipient. The point canvassed was whether in view of the specific terms of the agreement the service recipient was liable to pay service tax or not. The point was answered against the service recipient. With due respect, we are not able to appreciate as to how tax liability which is creature of statute and governed by statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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