2008 (10) TMI 14

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..... d., held that that any taxable service provided by non-resident or from outside India, who does not have office in India, is not exigible to service tax in the hands of the service-recipient in India prior to 1.1.2005 - ST/194/2005 - - - Dated:- 14-10-2008 - P.G. Chacko, Member (Judicial) and B.S.V. Murthy, Member (Technical) S. R. Dixit, for the appellant. S. R. Prasad, SDR for the re .....

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..... fice in India, is not exigible to service tax in the hands of the service-recipient in India prior to 1.1.2005. It is pertinent to note that, in the case considered by the Larger Bench, the demand was under the head "Consulting Engineer's service". Thus Larger Bench decision is squarely applicable to the facts of the present case. 2. In the result, the impugned order is set aside and this appe .....

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