TMI Blog2008 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... of amendment of Service Tax Rules – therefore, demand of tax from 1.1.2005 to 31.12.2005 is not sustainable - 217 & 115 of 2007 - - - Dated:- 5-12-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri L.B. Yadav, Authorized Departmental Representative (DR) for the Revenue. Shri Hemant Bajaj, Advocate for the assessee. [Order per: P.K. Das, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax from 1.1.2005 to 31.12.2005. We find that the issue is no more res integra in view of the decision of the Tribunal in the case of Foster Wheeler Energy Ltd. vs. C.C. Ex. Cus. , Vadodara II -2007 (7) STR 443 (Tri-Ahmd.). 3. The relevant portions of the said decision is reproduced below: "6.8 We also noticed that there has been an amendment by way of inserting Section 66A in the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the demand on services relating to identified offshore services cannot be subjected to service tax during the relevant/period is acceptable. 4. We have also noticed that the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. - 2008 (11) STR 338 (Tri-LB) held that service recipient of the Consultant Engineer provided from outside India became liable to pay service tax not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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