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2016 (4) TMI 1034 - CESTAT KOLKATA

2016 (4) TMI 1034 - CESTAT KOLKATA - TMI - Service tax liability - as recipient of service under Rule 2(1)(d)(iv) of Service Tax Rules, 1994 - Consultancy Engineering Services, Technical Consultancy Services and Technical Test & Analysis Services - Held that:- the entire amount had been received by the appellant prior to 18/4/2006 i.e. the date of enactment of Section 66A of the Finance Act, 1994. Hence, the issue is covered by the decision of the Hon'ble Bombay High Court in the case of Indian .....

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/2008 - Final Order No. 75179/2016 - Dated:- 15-2-2016 - D M Misra, Member (J) And H K Thakur, Member (T) For the Petitioner : Sri P K Sahu, Sr Adv For the Respondent : Sri A Roy, Supdt (AR) ORDER Per D M Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No. ST/ Shillong/ 01/2007 dated 26/10/2007 passed by the Commissioner of Central Excise, Shillong. 3. Briefly stated the facts of the case are that the appellant during the period 12/7/2001 to 23/12/2003, received serv .....

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