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TMI Blog2009 (4) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (Technical) Shri R.P. Meena, SDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondents. [Order per : P. Karthikeyan, Member (Technical)] - These appeals are filed by the Revenue. Vide the impugned order the Commissioner (Appeals) vacated the demands and penalties raised on the appellants as per details below:- Appeal No. Order-in-Appeal Tax Demand (In Rupees) Penalty (In Rupees) S/70/2007 21/2007 dated 28.2.2007 50,071/- along with interest u/s 75A Rs.500/- u/s 76 Rs.50,071/- u/s 77 Rs1,000/- u/s 78(3) Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax in respect of services provided by a foreign person or a person from outside India. In the impugned order the Commissioner (Appeals) found that the appellants were not liable to pay service tax for services received from persons resident abroad before introduction of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994. This rule introduced on 16.6.2005 recipient of service from abroad was made liable to pay service tax. In ordering that demand could not be made for an earlier period, he relied on a decision of the Tribunal in Cadbury India Ltd. Vs. CCE - 2005 (188) ELT 166 (Tri. - Mum.) wherein the Tribunal had held as follows: After going through the submissions and the case records, we find that the period of dispute is clearly pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court had held that it is only after enactment of Section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed to be a service provider. Before enactment of Section 66A there was no such provision in the Act and therefore the respondents had no authority to levy service tax on the members of the petitioners-association . I find that Section 66A was enacted on 18.4.2006. The material period in the case before me is prior to 16.6.2005. Therefore, in view of the ratio of the judgment of the Hon'ble High Court of Bombay, the appeals filed by the Revenue seeking to restore demands on Indian compani ..... X X X X Extracts X X X X X X X X Extracts X X X X
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