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2011 (5) TMI 542 - CESTAT, MUMBAIWaiver of pre-deposit - Scientific or Technical Consultancy Service - Service tax liability - Held that:- It was only w.e.f 1.1.2005 by notification no. 36/2004-ST that the statute recognized such recipient of service to be a person liable to pay service tax. But, even prior to that date, the Service Tax Rules had recognized such a person as the person liable to pay service tax. The decision in the case of Hindustan Zinc Ltd. (2008 (6) TMI 6 - CESTAT-LB) held that such an Indian recipient of service rendered by a non-resident (having no office in India) from abroad did not have liability to pay service tax in respect of such service prior to 1.1.2005 - Hence in the present case the appellant is entitled to claim the benefit of the Tribunal's Larger Bench decision affirmed by the apex court [2009 (1) TMI 266 - SUPREME COURT OF INDIA] - Thus no liability to pay service tax on the service in question - There will be waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the appellant.
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