9911796707
TMI Blog2011 (8) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Brief facts of the case are that the appellant are engaged in the manufacture of telecommunication equipments. These equipments are manufactured by them with the technical know how provided by certain Foreign Companies. The appellant paid huge amounts towards technical know how fees to the foreign companies for providing technical know how/transfer of technology during the year 2002-2003 and 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices have been provided by a non-resident who does not have any office in India. The service recipient is liable to pay service tax only from 18.4.2006, when the charging Section 66A was incorporated, as such the demand is not sustainable as the receipt of service was not made liable to pay tax during the relevant period. 3. The Commissioner (Appeals) rejected the appeal on merits as als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted. The said judgement stand approved by the Hon ble Supreme Court, when the appeal filed by the Revenue was dismissed as reported in 2010 (13) STR J57(SC). As the period involved in the present appeal is prior to 18.4.2006, the ratio of the said decision is fully applicable to the facts of the case and no service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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