9911796707
TMI Blog2008 (9) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Hindustan Zinc Ltd. cited supra, we hold that in the present case, the appellant is not liable to pay the service tax prior to 1-1-2005 and accordingly we allow the appeal with consequential relief - ST/140/2007-CU(BR) - ST/254/2008-(PB), - Dated:- 4-9-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri A.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period from January, 2004 to July, 2005, the provisions as they stood during the relevant period only, need be noticed. Section 65 which is the definition clause, inter alia, defines 'taxable service'. The taxable service with which we are concerned in this appeal is 'consulting engineer' service figuring at sub-clause (g) of clause (48) of Section 65 at the relevant time. Section 66 is the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India. With the incorporation of section 66-A, the dispute in the matter of levy of service tax on services received from abroad afterwards has generally come to an end." 17. The upshot of the above discussion is that the taxable service provided by a non-resident or from outside India, who does not have any office in India, having been specified as 'taxable service' with effect from 1-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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