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TMI Blog2009 (9) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER M.V. Ravindran, Judicial Member - This stay petition is filed by the revenue against the Order-in-Appeal No. 13/2008 (H-IV) ST, dated 31-12-2008 setting aside the Order-in-Original which confirmed the interest and penalty. After hearing both sides for sometime, we find that the appeal itself can be decided. Hence we dismiss the stay petition filed by the revenue and take up the appeal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t date from which the appellants were required to pay service tax on a service received by them from a foreign establishment. The subject-matter has been in dispute for long and various Benches of the Tribunals have given differing decisions. The Larger Bench of Hon'ble Tribunal in the case of Hindustan Zinc Ltd. v. CCE, Jaipur [2008-TIOL-1149-CESTAT-DEL-LN] pronounced on 27-6-2008 held that any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the taxable service. Now, because of the enactment of section 66A, a person who is resident in India or business in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of section 66A it is apparent that there was no authority vested by law in the respondents to levy service tax on a pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt's decision cited above the appellants are liable to pay service tax from 18-4-2006. The appellants stated that they are discharging their liability of service tax from that date. Hence the demand for the period prior to 18-4-2006 is set aside." It can be seen from the above finding that the Commissioner (Appeals) has correctly followed the judgment rendered by the Hon'ble High Court of Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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