2008 (10) TMI 40 - AT - Service Tax

Commissioner (Appeals) held that respondent being recipient of consulting service who is residing outside India and having no office in India, is not liable to pay service tax for the period 1998-99 to 2002-03 - 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 to pay service tax prior to 1.1.05

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal filed by the revenue against the impugned order. The respondent, a recipient of consulting services residing outside India with no office in India, was held not liable to pay service tax for the period 1998-99 to 2002-03. The Tribunal decision in Hindustan Zinc Ltd. vs CCE was cited, stating that the recipient of taxable services from a non-resident outside India without an office in India is not liable for service tax before 1.1.05. The appeal was dismissed.