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TMI Blog2008 (9) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the services received prior to 1-1-2005 - appeal of the department is rejected - ST/525 & 549/2006 - ST/265-266/2008-(PB), - Dated:- 25-9-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Vijay Kumar, DR, for the Appellant. Shri A.R. Madhav Rao, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench)]. - Appeal No. ST/525/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services received from two parties on the ground that they had office in India. In respect of three other parties, in the absence of any agreement produced by the parties, he inferred that party was authorised to pay service tax and accordingly confirmed the demand. (c) The Department is in appeal in respect of demands dropped and the assessee is in appeal in respect of demand confirmed agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Government cannot be determined by contract "inter vivos" between the private parties. In this regard, he relies on the decision of the Tribunal vide Final Order No. ST/208/08 dated 6-8-08 [2008 (12) S.T.R. 714 (Tri.-Del.)] in the case of M/s. JCB India Ltd. He also relies on the decision of the Hon'ble Supreme Court in the case of Deputy Commercial Tax Officer v. Sha Sukraj Peerajee [1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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