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TMI Blog2008 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ompanies - charging Section 66A empowering levy and collection of Service Tax from the recipients of the services came into force only w.e.f. 18-4-2006 - held that a taxable service provided by a non-resident from outside India, who did not have any office in India, was not assessable to service tax in the hands of its recipient in India for any period prior to 1-1-2005 - ST/102/2005 - A/2336/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or with Linde Iothermal Reactor and modification/replacement/addition of associated facilities in the Methanol Plant so as to enhance the production capacity. The agreement regarding to the appellant's Acetic Acid Plant also contained a similar explanation of the term "revamp", and so did the third agreement which pertained to the Air Separation Plant. In every agreement, the revamp had to be desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Japanese and German companies for the services rendered by the latter. 2. In the present appeal, the chief arguments of the appellants are (a) that the contracts with foreign companies were admittedly 'works contracts' and the same were not vivisectable into distinct taxable services such as consulting engineer's service; (b) that the foreign companies did not qualify to be "consulting engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE, Jaipur [2008 (11) S.T.R. 338 (Tri. - LB) = 2008-TIOL-1149-CESTAT- DEL-LB}. The ld. Counsel for the appellants has enumerated the above contentions before us. We have heard ld. SDR also, who has reiterated the relevant findings of the lower authorities. 3. After considering the submissions, we find that the Revenue has no case that the contractors in this case had any office in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Larger Bench, the question was whether a service identified by the Revenue as "consulting engineer's service", which was received by M/s. Hindustan Zinc Ltd. from outside India prior to 1-1-2005 was assessable to service tax in their hands. The Bench answered the question in the negative. 4. Respectfully following the Larger Bench decision, we hold that view taken by the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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