2009 (3) TMI 24

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..... period of dispute is January, 2003 to March, 2004 - In view of Notification No. 36/2004 and decision of Larger Bench of Tribunal in case of M/s. Hindustan Zinc Ltd, held that service provided by the foreign companies who has no office in India demand of tax is not sustainable prior to 1.1.2005 - 276 of 2006 - ST/110 of 2009 - Dated:- 4-3-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. .....

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..... Ltd. vs. CCE, Jaipur [2008 (11) STR 338 (Tri-LB)]. 3. We find force in the submissions of the learned advocate. Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. (supra) held as under:- "16. In fairness to the learned S.D.R. we must mention that a rather detailed argument was made on the rules of interpretation; he also cited decisions to support his contention (so did the l .....

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..... t as a recipient of the "consulting engineer" service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005. 19. The reference having been answered, the appeal may be listed before the Division Bench for final disposal according to law." 4. In view of the decision of the Larger Bench of the Tribunal, we find that service provided by the foreign companies who h .....

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