2008 (2) TMI 245

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..... . [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we come across a demand of service tax of over Rs. 1.7 crores on the appellants under Section 73(1) as also penalties under other provisions of the Finance Act, 1994. The demand of service tax is on "Storage and Warehousing Service" provided to the appellants by an overseas-resident company viz. M/s. Pr .....

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..... pay service tax where he receives a taxable service from the service provider who is resident outside India with no office in India. This provision is a delegated legislation to carry into effect Section 66A ibid as is seen from the text of the Rule. Both these provisions were brought into the statute book with effect from 18-4-2006, which, of course, is a date prior to the period of dispute. Appa .....

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