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2008 (11) TMI 83 - AT - Service TaxAgreement for providing services of technical know-how and assistance – issue involved is 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 – demand not sustainable
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