2009 (4) TMI 917 - SCH - Central Excise

Respondent is recipient of consulting engineer service from abroad - liability of the service recipient - decision in the case of JCB INDIA LTD. Versus CST DELHI 2008 (8) TMI 65 - CESTAT NEW DELHI contested where it was held that recipient of consulting engineer service from outside India is not liable to pay service tax prior to 01.01.2005 - Held that - decision in the above case upheld - appeal dismissed - decided against Revenue.