2008 (12) TMI 63

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..... ntal Representative, for the Revenue, [Order per: P.K. Das, Member (Judicial)] - Heard both sides and perused the record. 2. The appellants filed this appeal against the rejection of refund claim of Rs. 13,97,010/-. It is contended by the appellants that dispute is for the period January, 2004 to December, 2004 in respect of service received by them from Non-resident Engineering Consultant and p .....

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..... fice in India, having been specified as 'taxable service' with effect from 1.1.2005, under Notification No. 36/2004, recipient of such service 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 Aditya Cement and Ispat Industrie .....

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