9911796707
TMI Blog2017 (7) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... entered into manufacturing license and technical co-operation agreement dated June 22, 1994 with M/s. SAME, Italy; in terms of the agreement M/s. SAME, Italy, would provide the appellants with a know-how package containing interalia supply of technical knowledge, manufacturing facilities and methods etc. The department entertained the view that the said services fall under the category of "C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow is that there is no liability to pay service tax as they are only service recipients and the foreign company viz. SAME, Italy, is the service provider. That the provision that makes the service recipient liable to pay service tax was inserted with effect from August 16, 2002 and that in the instant case, the service if any was received in 1996 which is prior to the insertion of the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horising such levy of Service tax on service recipients came into force on 16-8-2002 without retrospective effect. The period of dispute in this case is prior to this said date. During that period, service recipients were not liable to pay Service tax. This position has already been settled by a Division Bench of this Tribunal in the case of Navinon Ltd. v. CCE, Mumbai - 2004 (172) E.L.T. 400 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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