2008 (11) TMI 124

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..... as held that 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 – in view of this decision, Commissioner is justified in setting aside the demand - ST/292 of 2007 - ST/366 of 2008 - Dated:- 12-11-2008 - P.K. DAS, JUDICIAL MEMBER and M. VEERAIYAN, TECHNICAL MEMBER L.B. Yadav for the Appellant. Prashan .....

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..... ed by the decision of the Larger Bench of the Tribunal in favour of the assessee in the case of Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi-CESTAT). 4. The relevant portion of the Larger Bench Decision is reproduced below:- "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 .....

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