2008 (8) TMI 157

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..... w.e.f. 1-1-05, u/not. 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)(d) of STR u/not. No.12/2002 - held that appellant was not liable to pay service tax prior to 1-1-2005 ‘consulting engineer’ - ST/414-415/2008-SM(BR) - 1268-1269/2008-SM(BR) - Dated:- 19-8-2008 - P.K. DAS, JUDICIAL MEMBER S. Gau .....

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..... r section 68(2) of Finance Act, 1994 was issued by the Central Government on 31-12-2004. The Larger Bench of the Tribunal in case of Hindustan Zinc Ltd. v. CCE [Misc. Order No. M/85/2008-ST, dated 27-6-2008] (CESTAT-LB) approved the Single Member decision of the Tribunal in the case of Aditya Cement (supra). The relevant portion of the said decision is reproduced below :- "The upshot of the .....

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