2008 (10) TMI 38 - AT - Service Tax

Commissioner (Appeals) held that for the period 16.8.02 to 31.12.04 the respondent received taxable service from non-resident who has no office in India & is not liable for service tax in view of case of Hindustan Zinc Ltd. vs CCE held that the taxable service provided by non-resident from outside India who does not have any office in India having been specified as taxable service w.e.f. 1.1.05 and recipient of such service could not be held liable for paying service tax prior to 1.1.05

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the revenue's appeal against the impugned order stating that the respondent received taxable service from a non-resident without an office in India and was not liable for service tax from 16.8.02 to 31.12.04. The Tribunal's decision in Hindustan Zinc Ltd. vs CCE supported this, specifying that the recipient of such service could not be held liable for paying service tax before 1.1.05. The appeal was dismissed.