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TMI Blog2008 (9) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... o tax - Since the twin legal requirement has not been satisfied before 1-1-05 and since the legal position has been upheld by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. – Demand set aside - ST/94/2008 - A-926/KOL/2008 - Dated:- 17-9-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) S/Shri J.P. Khaitan, Sr. Advocate and Arvind Baheti, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994 and such a Notification has been issued only on 31-12-04 making it effective from 1-1-2005. The second requirement is to prescribe the person by whom such tax shall be paid. This has been done by incorporating Rule 2(1)(d)(iv) in the Service Tax Rules, 1994 w.e.f. 16-8-02. Satisfaction of such twin requirement has since been upheld by the decision of the Larger Bench of the Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. (cited supra), we are of the view that the arguments of the ld. Sr. Advocate requires to be accepted. Since this is a clear cut case, there is no reason to keep the appeal pending decision for another date. In case the Department has filed appeal against the Larger Bench decision, they can also file appeals against other orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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