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TMI Blog2009 (6) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... s for receipt of technical services - In the case of Hindustan Zinc Ltd. the Larger Bench of the Tribunal has held that service receiver is not liable to pay Service Tax prior to 1-1-2005 if the service provider is situated abroad and has no office in India. - in view of the fact that the service was received outside of India from a person who is not permanent established in India and the demand r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 1999 to 2001 for the services received from overseas service provider. The technical services received from their collaborators fell under the definition of services provided by a Consulting Engineer as per Section 65(13) of the Finance Act, 1994. Therefore, the appellants were required to obtain service tax registration, to file service tax returns and to pay service tax @ 5% which came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuated abroad and has no office in India. This decision was reported in 2008 (11) S.T.R. 338 (Tri.-LB). He submits that M/s. Ashima Ltd. has been authorized by the service provider were squarely covered in the definition of "Consulting Engineer". On the other hand, learned Advocate on behalf of the respondent submits that there is no dispute in the case that the service provider has no office in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the demand related to the period from 1999 to 2001 i.e. prior to 1-1-2005, we do not find any reason to set aside the order of the Commissioner (Appeals). Since the issue does not involve any other detailed matter, which is required to be gone into in the details at the stage of the final hearing, we dispose of the appeal itself, at this stage, filed by the Revenue. 4. Accordingly, the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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