2008 (10) TMI 142

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..... ice was received by a person in India from foreign service provider having no office in India, the service tax liability can be fastened on the company service recipient in India only with effect from 1-1-2005 – demand and penalty set aside - ST/62 OF 2007-CUS.(BR) - ST/413 OF 2008-CUS.(BR) - Dated:- 29-10-2008 - P.K. DAS, JUDICIAL MEMBER AND RAKESH KUMAR, TECHNICAL MEMBER Ravi Raghavan f .....

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..... aving no office in India, the service tax liability can be fastened on the company service recipient in India only with effect from 1-1-2005. The learned DR also fairly concedes that the issue involved in this case is covered by the decision in the case of Hindustan Zinc Ltd. (supra). In view of this, the impugned orders set aside and the appeal is allowed. - - TaxTMI - TMITax - Service Ta .....

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