2008 (10) TMI 121 - AT - Service Tax

Appellant deposited service tax as recipient of consulting engineer s service during the period April to September, 2003 - refund claim on the ground that a recipient of the said service from abroad was not liable to pay tax - held that any taxable service provided by a non-resident from outside India, who did not have office in India, was not taxable in the hands of the recipient in India prior to 1-1-2005 accordingly, refund claim which is relating to a period prior to 1-1-2005, is allowed

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal of the appellant, who had deposited service tax for "consulting engineer's service" but later claimed a refund as the service was received from abroad and not taxable in India before 1-1-2005. The Tribunal's decision in Hindustan Zinc Ltd. v. CCE supported the appellant's claim. The impugned order was set aside, and the appeal was allowed.