2009 (8) TMI 342 - AT - Service Tax

Service tax on the services received from outside India- whether the recipient of services by a foreign service provider is liable to pay service tax prior to 01.01.2005? In the light of decision of the Larger Bench of the Tribunal in Hindustan Zinc Ltd. v. CCE 2009 -TMI - 33959 - CESTAT, NEW DELHI, Commissioner (Appeals) settled case against the revenue. Held that- the order of Commissioner (Appeals) uphold and reject the claim.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that the recipient of service by a foreign service provider is not liable to pay service tax prior to 1-1-2005. The decision was based on earlier rulings and upheld the Commissioner's order while rejecting the appeal. The cross objection was dismissed as withdrawn. (2009 (8) TMI 342 - CESTAT, CHENNAI)