2011 (10) TMI 62

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..... ces received from foreign based service provider is payable by the recipient prior to 18.04.2006 - service recipient has received services for the period prior to 18.04.2006 - waiving pre-deposit of the dues the appeal is allowed with consequential relief as per law - Stay petition is disposed of - ST/2074/2011 - - - Dated:- 21-10-2011 - Mr. M. Veeraiyan, J. Appearance Mr. Cherian Punno .....

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..... .2006. 4. Learned DR seeks proper decision in the light of circular dated 26.09.2011 by the Board. 5. Inasmuch as the service recipient has received services for the period prior to 18.04.2006 and since no service tax is leviable to be paid by the recipient prior to insertion of Section 66A in the Finance Act, the basis for demand does not survive. In view of the above, after waiving pre-depos .....

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