2008 (12) TMI 107

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..... Zinc Ltd. v. CCE, held that only by issue of Notification No. 36/2004, dated 31-12-2004, Indian recipients of services from abroad were notified as persons liable to pay service tax – since period in impugned case is prior to 31.12.04, demand from appellant is not justified - S/28 of 2007 - 1486 of 2008 - Dated:- 29-12-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER G. Natarajan for the Appellant .....

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..... ,723. Ld. Counsel for the appellants reiterates the ground in the appeal that the Finance Act, 1994 did not provide for collection of service tax from recipients of such services from a service provider based abroad till the enactment' of section 66A of the Act. Section 66A made a person in India receiving services from a person based abroad liable to pay service tax on its value. This provisi .....

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..... emand of service from RTSS was not sustainable. 2. Ld. JDR reiterates the reasoning and findings contained in the impugned order. 3. I have considered the rival submissions. The dispute relates to liability of RTSS to pay tax on Engineering Consultancy received by them from abroad during 2003-04. The orders of the lower authorities were passed relying on the provisions contained in rule .....

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