2008 (3) TMI 80

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..... erson receiving taxable service in India is liable for paying Tax - held that the service provided by service provider which has no office in India becomes taxable only w.e.f. 18.4.2006, not for the period prior to it – revenue appeal dismissed - ST/734-735 of 2007-SM (BR) - 513-514/2008-SM(BR)/(PB), - Dated:- 7-3-2008 - SHRI S. S. KANG, VICE PRESIDENT [Order].- Common issue involved in .....

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..... is non-resident or is from outside India, does not have any funds in India, the person receiving taxable service in India is liable for paying Service Tax. 4. I find that this issue is now settled by the Tribunal in the case of Foster Wheeler Energy Ltd. Vs. CCE reported in 2007 (7) STR 443 against the Revenue. The Tribunal held that the service provided by service provider which has n .....

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