2005 (5) TMI 4

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..... not be made liable for the non-payment of Service Tax by non-resident service providers. He has noted that where the service provider is foreign company and has no office in India, against terms of the provisions of law, liability on service provider has to be fixed and not on the service receiver. He has over-ruled the finding given by the lower authority that the respondent is an agent of forei .....

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..... not be confirmed on the respondent. 2. The respondent had obtained, for modernization of their plant, technical advice, consultancy assistance and services of foreign firms in the disciplines of engineering and they had entered into contract/agreements with M/s. KREBS Co. and M/s. Bertrams Chemical Plants both of Switzerland. The Department raised demands against the respondents on the value .....

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..... bunal ruling rendered in the case of Navinon Ltd. v. CCE, Mumbai-VI - 2004 (172) E.L.T. 400 (Tri. - Mumbai) wherein it has been clearly held that the Service Tax could not be fastened on the recipient of the services received from foreign company. He submits that this judgment clearly applies to the facts of the case. He further relies on the judgment of the Tribunal in the case of Bajaj Auto .....

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