2008 (12) TMI 60

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 01 and the payment made for the said services on subsequent date - held that in respect of such services, the payment made by the recipient of the services on subsequent date cannot be taxed – appeal of assessee is allowed - 509 of 2007 - ST/422/2008(PB) - Dated:- 5-12-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Keshav Malloo, Chartered Accountant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ayment made for the said services on subsequent date cannot be taxed. He also submits that the services rendered by the overseas parties who do not have any office in India is not liable to pay service tax as held by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. vs. C.C.E.- Jaipur reported in 2008 (11) STR 338 (Tri-LB). 4. We have carefully considered the submissions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X