2008 (11) TMI 123

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..... that the recipient of taxable services received from outside India is liable to pay service tax only from 1-1-2005, in terms of Notification No. 36/2004-ST - in view of above decision demand is not sustainable in present case - ST/297 & 323 AND ST/CO/439 of 2005 - A/2384-2386/WZB(AHD.) of 2008 - Dated:- 4-11-2008 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER and B.S.V. MURTHY, TECHNICAL MEMBER K. .....

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..... 7. 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 from 1-1-2005, under Notification No. 36/2004, recipient of such service could not be held liable for paying service tax prior to 1-1-2003 notwithstanding the amendment in rule 2( l)(d) of t .....

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