2008 (10) TMI 121

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..... ble to pay tax - held that any taxable service provided by a non-resident from outside India, who did not have office in India, was not taxable in the hands of the recipient in India prior to 1-1-2005 – accordingly, refund claim which is relating to a period prior to 1-1-2005, is allowed - ST/243 of 2005 - A/2347/WZB/AHD. of 2008 - Dated:- 17-10-2008 - P.G. CHACKO, JUDICIAL MEMBER and B.S.V. MU .....

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..... Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi-CESTAT), wherein it was held that any taxable service provided by a non-resident from outside India, who did not have any office in India, was not taxable in the hands of the recipient in India prior to 1-1-2005. It is also pertinent to note that the service received by Hindustan Zinc Ltd. from abroad was also 'consulting engineer's servic .....

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