9911796707
TMI Blog2008 (12) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER 1. Rane TRW Steering Systems Ltd. (RTSS) received technical know-how for manufacture of steering assembly from TRW Automotive Espana SL, Spain (Trans Auto) during the period 2003-04. RTSS paid an amount of Rs. 14,09,048 to Trans Auto towards the above service. The impugned order affirmed demand of service tax on the above amount under the head 'Consulting Engineer' from RTSS in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants were therefore not liable to pay service tax for the technical know-how received during the period 2003-04 from Trans Auto, Spain. Ld. Counsel further submits that a Larger Bench of this Tribunal decided the dispute in Hindustan Zinc Ltd. v. CCE [2008] 18 STT 67 (New Delhi - CESTAT) (LB) and laid down the ratio that recipients of services from abroad could be taxed for the services only when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td.'s case (supra) the Larger Bench of this Tribunal decided that a recipient of taxable service from abroad was made liable to pay service tax only by issue of Notification No. 36/2004, dated 31-12-2004. As the material period when the impugned service was received is prior to 31-12-2004, the impugned demand is not sustainable. Accordingly, the impugned order is set aside and this appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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