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TMI Blog2009 (4) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... (Technical) Shri R.P. Meena, SDR, for the Appellant. Shri M.N. Bharathi, Advocate, for the Respondents. [Order per : P. Karthikeyan, Member (Technical)] - These appeals are filed by the Revenue. Vide the impugned order the Commissioner (Appeals) vacated the demands and penalties raised on the appellants as per details below:- Appeal No. Order-in-Appeal Tax Demand (In Rupees) Penalty (In R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that by enacting sub-section (2) of Section 68 the Government provided for recovering service tax from such persons as may be specified other than those rendering service. Simultaneously sub-clause (iv) to Rule 2(1)(d) of Service Tax Rules, 1994 was introduced defining person liable to pay service tax when such service is received from persons based abroad, which read as follows:- "(iv) in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 (188) ELT 166 (Tri. - Mum.) wherein the Tribunal had held as follows: "After going through the submissions and the case records, we find that the period of dispute is clearly prior to amendment of Rule 2(1)(b) of the Service Tax Rules, 1994. Since only through this amendment liability to pay service tax was fastened unto a service recipient and the said amendment is prospective, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case and the submissions by both sides, I find that in all these cases the respondent-assessees are limited companies based in India and had received services classifiable under BAS from persons resident abroad. They had received services of commission agents who had canvassed orders for supply of the products of the residents. I find that in the judgment of Hon'ble High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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