2009 (5) TMI 390

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..... t. ORDER T.K. Jayaraman, Technical Member - This appeal has been filed against the Order-in-Appeal No. 155/2005-CE, dated 29-7-2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. This matter originally came up before this Bench on 31-10-2007 and this Bench passed the Miscellaneous Order No. 569/2007, dated 2-11-2007 referring the question to a Larger Bench. The issue invo .....

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..... d below : "17. The upshot of the above discussion is that the taxable service provided by a non-resident or from outside India, who does not have any office in India, having been specified as 'taxable service' with effect from 1-1-2005, under Notification No. 36/2004, recipient of such service could not be held liable for paying service tax prior to 1-1-2003 notwithstanding the amendment in rule .....

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