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2008 (11) TMI 77 - AT - Service TaxAmount paid by the appellant to the foreign company for providing technical know-how - liability of recipient of taxable service provided by non-resident or is from outside India and does not have any office in India - issue has been settled in assessee’s favour by the LB of the Tribunal in the case of Hindustan Zinc Ltd. - held that as a recipient of the consulting engineer service from outside India, the appellant was not liable to pay service tax prior to 1.1.2005
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