2008 (8) TMI 248

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..... ection 66A specifying the services for which the recipients are required to pay the service tax, the liability to pay service tax shall rest on the recipient - prima facie, on merits as well as on time bar aspect, the appellants have made out a case – stay granted - ST/452-453/2008 - 354-355/2008-ST(PB), - Dated:- 29-8-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Sh .....

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..... s of foreign based firms (present appellants) which rendered the services and accordingly, on the basis of further investigation issued show cause notices demanding duty from the appellants and which resulted in confirmation of demands of duty invoking extended period of time-limit and imposition of penalties. 4. The issue as to who shall pay the service tax in respect of services received fro .....

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