9911796707
TMI Blog2013 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh: This appeal is filed by M/s Narmada Chematur Petrochemicals Ltd. against Order-in-Appeal No. Commr.(A)/263/VDR-II/2006, dt.19.01.2007. 2. The brief facts of the case are that the appellant, during the period March, 2003 to March, 2005, had received the Consulting Engineers services from the foreign companies and has failed to obtain Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Original dt.28.02.2006, vide which Service Tax amount of Rs.2,65,158/- was confirmed and penalties were also imposed under Sections 76, 77 & 78 of Finance Act, 1994. The appellant preferred an appeal before Commissioner, Central Excise (Appeals), Vadodara, who vide impugned order, has reduced the confirmed demand to Rs.1,90,397/- and also upheld the interest and penalties on the said amount agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 235 (Bom.), in which the Hon'ble High Court has decided that the recipient of the services in India is liable to Service Tax for the services received from abroad only from 18.04.2006, after enactment of Section 66(A) of Finance Act, 1994. We find that in the present case, the Service Tax has been demanded only for the period from March 2003 to March 2005 i.e. prior to the enactment of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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