2008 (11) TMI 77

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..... e Revenue  Shri R. Ravi, Advocate for the respondent [Order per: P.K. Das, Member (Judicial)] - Both the appeals arise out of a common order in appeal passed by the Commissioner (Appeals) and therefore, both are being taken up together for disposal. 2. Heard both sides and perused record. 3. In the instant case, the respondents are engaged in the manufacture of Aluminium Chloride class .....

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..... portions of the said decision are reproduced below: "17. The upshot of the above discussion is that the taxable service provided by a non-resident or from outside India, who does not have any office in India, having been specified as taxable service with effect form 1.1.2005, under Notification No.36/2004, recipient of such service could not be held liable for paying service tax prior to 1.1.200 .....

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