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TMI Blog2009 (2) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench has already been decided in the case of Hindustan Zinc Ltd - department has gone in appeal against the said Larger Bench decision to the Supreme Court and Hon ble Supreme Court has dismissed the department s appeal - In these circumstances, we answer the issue in favour of the assessee - held that as a recipient of the consulting engineer service from outside India, the appellant was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the decision of the Larger Bench in the case of Hindustan Zinc Ltd. v. CCE, Jaipur - 2008 (11) S.T.R. 338 (Tri.-LB) wherein an identical issue was decided by the said Larger Bench and the question was decided in favour of the assessee. The observations of the Larger Bench in paras 17, 18 and 19 are reproduced below :- "17. The upsnot of the above discussion is that the taxable service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l according to law." 2. The learned Cost Accountant appearing for the appellant, stated that the issue has already been decided by the Larger Bench. Therefore, there is nothing more to be done by this Bench excepting answering the question in favour of the assessee. 3. On the other hand, the learned JCDR stated that the said Larger Bench has relied on the decision of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... areful consideration of the matter, we find that the issue referred to the Larger Bench has already been decided in the case of Hindustan Zinc Ltd. In these circumstances, we answer the issue in favour of the assessee. The reference having been answered, the appeal may be listed before the Division Bench on 4th March, 2009 for final disposal according to law. (Operative portion of the order prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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