2008 (9) TMI 204 - AT - Service Tax

Applicant received services of Consulting Engineer Service from two foreign firms during the period from January 2003 to March 2004 - original authority has confirmed Service Tax and imposed equal penalty - prima facie the case of the applicant is covered by the decision of the Larger Bench of this Tribunal in the case of M/s. Hindustan Zinc Ltd. wherein it has been held that recipient was not liable to pay Service Tax prior to 1-1-2005 in view of this decision stay is granted

Summary

The Appellate Tribunal CESTAT NEW DELHI heard a case involving 'Consulting Engineer Service' received from foreign firms. The Tribunal waived pre-deposit of Service Tax dues and stayed recovery pending appeal based on a previous decision. The decision was dictated and pronounced on 3-9-2008.