TMI Blog2011 (2) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... f India) wherein it was held that clearly dealt with the impact of introduction of section 66A of the Finance Act and the ratio in the said decision is squarely applicable to the facts of the present case - Appeal is allowed - ST/566 of 2007 - ST/35 OF 2011 - Dated:- 3-2-2011 - MS. ARCHANA WADHWA, M. VEERAIYAN, JJ. A.R. Madhav Rao for the Appellant. K.K. Jaiswal for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, submits that the levy of Service Tax on the recipient is valid from 1-1-2005 as held by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi - CESTAT) (LB). He also submits that the SLP filed by the assessee against the said decision stands dismissed holding that there was no merit in Commissioner v. Hindustan Zinc Ltd. [2009] (14) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said decision is squarely applicable to the facts of the present case. Further the SLP filed against the said decision stands dismissed by the Hon'ble Supreme Court. 7. In view of the above, we hold that the impugned order demanding Service Tax relating to the period prior to 18-4-2006 cannot be sustained. The same is set aside and appeal is allowed with consequential relief as per law. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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