2008 (9) TMI 182

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..... llant. Shri Manish Kumar, JDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Under the impugned order, the appellants have been subjected to Service Tax in respect of the Consulting Engineers services received by them from outside India for the period from July, 2002 to December, 2004. 3. Shri J.P. Khaitan, ld. Sr. Advocate appearing for the appell .....

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..... r. of Central Excise, Jaipur - 2008 (11) S.T.R. 338 (Tri.-LB). Shri Khaitan argues that since one of the requirement was met w.e.f. 16-8-04, and the second requirement was met only w.e.f. 1-1-05, the appellants are not liable to pay any Service tax in respect of Consulting Engineers Services received from abroad for the impugned period to 1-1-2005. 4. Shri Manish Kumar, ld. JDR appearing for the .....

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