9911796707
TMI Blog2008 (7) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ded outside India are made liable of service tax only after introduction of Section 66A, is applicable - in the present case demand is prior to the introduction of Section 66A of the Finance Act – prima facie case in favour of appellant – stay granted - S/45/2008 - 634/2008 - Dated:- 18-7-2008 - Shri P. Karthikeyan, Member (T) Shri M. Saravanan, Consultant, for the Appellant. Smt. R. Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 6 of the Service Tax Rules, 1994 read with Section 73 of the Act, due on the service received during the material period 1-1-05 to 15-6-05. He demanded the interest due on the tax and imposed penalties under Section 76 and 77 of the Act. 3. Moving the application for waiver of predeposit and stay of recovery of the dues as per the impugned order, the ld. Consultant for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and defends the order of the Commissioner. 5. After hearing the submission by both sides, I find considerable force in the argument for the appellants. In the decision of the Tribunal cited by the ld. Consultant, the Tribunal had observed as follows: "In this case the demand is for the period form 9-2-04 to February, 2006 prior to introduction of Section 66A of the Finance Act. The provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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