TMI Blog2013 (6) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act 1994. - Decided in favor of assessee. - Appeal Nos. ST/88/2004 - - - Dated:- 30-8-2012 - Mr. P.G. Chacko and Mr. M. Veeraiyan, JJ. For the Appellant: Mr. Jitendra Motwani, Adv For the Respondent: Mr. N. Jagadish, A.R. JUDGEMENT This appeal filed by the department is directed against the order passed by the learned Commissioner (Appeals) setting aside the demand of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It also imposed penalties on them. Aggrieved, the company preferred appeal to the Commissioner (Appeals) and the latter allowed that appeal. Hence the present appeal. 2. After hearing both sides, we find that it is settled law today that service tax cannot be levied from an Indian recipient of service imported from abroad for any period prior to 18/4/2006, the date of enactment of Section 66A of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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