9911796707
TMI Blog2008 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax prior to 1-1-2005 - therefore, levy of tax is without the authority of law - ST/458 of 2007 - ST/354 of 2008 - Dated:- 15-9-2008 - M. VEERAIYAN, TECHNICAL MEMBER and P.K. DAS, JUDICIAL MEMBER K. L. Handa for the Appellant. A. K. Madan for the Respondent. [Order per : P. K. Das, Judicial Member. - Heard both sides and perused the record. 2. The learned Advocate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. (supra). The relevant portion of the decision of the Larger Bench is reproduced below:- "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 learned Advocate for the appellant); in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and it is 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." (p. 77) 5. In view of the decision of the Larger Bench of the Tribunal, we find that levy of tax on the services provided by a non-resident or outside India who does not have any office in India, recipient of such service coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
