2008 (12) TMI 63

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..... eer’ service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005 - appeal is allowed on merit - refund may be granted, after considering the question of principle of unjust enrichment - 557 of 2006-ST - ST/437 of 2008 - Dated:- 18-12-2008 - Mr. P.K. Das, Member (Judicial) and Shri Rakesh Kumar, Member (Technical) Ms. Tajwasvi Harikrishan, Advocate for the .....

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..... ion that a rather detailed argument was made on the rules of interpretation; he also cited decisions to support his contention (so did the learned Advocate for the appellant); in view of the clear legal position, as it appears to us and stated hereinabove, we have not considered it necessary to deal with them. 17. The upshot of the above discussion is that the taxable service provided by a non-r .....

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