2008 (7) TMI 45 - AT - Service Tax

Demand on ground that during the period July, 2003 to Nov. 2004, the appellant received service of Consulting Engineer from Foreign Service provider Revenue contend that service recipient are liable to pay Service Tax - held that only w.e.f. 1.1.2005, the recipient of service of foreign service provider are liable to pay Service Tax - As in the present case, the period is prior to 1.1.2005, therefore, without going into the other issues raised in the appeal, the demand is not sustainable

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that Service Tax demand on Consulting Engineer service from a Foreign Service provider before January 1, 2005 is not valid. The demand was set aside, and the appeals were allowed. [Citation: 2008 (7) TMI 45 - CESTAT, New Delhi]