2009 (1) TMI 41

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..... ‘consulting engineer’ service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005 - appeal filed by the Revenue is rejected - 518 of 2006 - - - Dated:- 21-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Vijay Kumar, Departmental Representative, for the Revenue. Shri V.S. Misra, Advocate for the Respondent. [Or .....

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..... ument was made on the rules of interpretation; he also cited decisions to support his contention (so did the learned Advocate for the appellant); in view of the clear legal position, as it appears to us and stated hereinabove, we have not considered it necessary to deal with them. 17. The upshot of the above discussion is that the taxable service provided by a non-resident or from outside India, .....

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