2008 (12) TMI 60

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..... countant with Shri Sajnay , Advocate for the appellant. Shri Fateh Singh, Authorized Departmental Representative (DR) for the Revenue.   [Order per: M. Veeraiyan, Member (Technical)] - Heard both sides. 2. It is not disputed that the appellant received services which come under the category of 'Technical Consultancy Service' from the overseas parties who did not have any office in I .....

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..... nd perused record. The demand relates to services rendered/received prior to date of introduction of levy of service tax on the said services. We hold that in respect of such services, the payment made by the recipient of the services on subsequent date cannot be taxed. Further, the dispute relates to the period prior to 31.12.2004, and as per the decision of the Tribunal in the case of Hindustan .....

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