2007 (10) TMI 263

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... were required to pay Service tax and the appellants have been paying the tax due on such services from that date, is acceptable - impugned order demanding tax from the appellants is bad in law and cannot sustain - ST/57 & 59/2007 - A/1843-1844/KOL/2007, S-771/A-1843-1844/Kol/07 - Dated:- 26-10-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) S. N. Sinha Mahap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rior to that date, there was no legal liability on the appellants to pay any tax. In favour of this contention, he cites the following decisions of the Tribunal: (i) M B Footwear (P) Ltd. v. Commissioner of Central Excise, Noida - 2006 (2) S.T.R. 46 (Tri-Del.); (ii) Bajaj Auto Ltd. v. Commr. of Central Excise. Cus., Aurangabad - 2006 (3) S.T.R. 411 (T) = 2005 (179) E.L,T. 481 (Tri. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X