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2008 (10) TMI 38 - AT - Service TaxCommissioner (Appeals) held that for the period 16.8.02 to 31.12.04, the respondent received taxable service from non-resident who has no office in India & is not liable for service tax – in view of case of Hindustan Zinc Ltd. vs CCE, held that the taxable service provided by non-resident from outside India who does not have any office in India, having been specified as ‘taxable service’ w.e.f. 1.1.05 and recipient of such service could not be held liable for paying service tax prior to 1.1.05
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