2009 (1) TMI 41

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..... espondent. [Order per: P. K. Das, Member (Judicial)] - The appellants filed this appeal against the order-in-appeal No. 667/CE/CHD /06 dated 31st July, 2006. 2. Heard both sides and perused the records. 3. The relevant facts, in brief, are that the respondents paid consultancy fee for technical services to M/s. Wonderful Chemicals Industries Ltd., Hongkong in May, 2004 who do not have any offic .....

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..... a, who does not have any office in India, having been specified as 'taxable service' with effect from 1.1.2005, under Notification No. 36/2004, recipient of such service e could not be held liable for paying service tax prior to 1-1-2005 notwithstanding the amendment in Rule 2(1) of the Service Tax Rules under Notification No. 12/2004. 18. We thus concur in the view expressed in the cases of Adit .....

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