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2008 (10) TMI 142 - AT - Service TaxDemand and penalty - Appellant had received Engineering Consultancy Services from Foreign Service provider - period from 16-9-2002 to 31-12-2004 – by applying ratio of Larger Bench decision in the case of Hindustan Zinc Ltd., held that when the service was received by a person in India from foreign service provider having no office in India, the service tax liability can be fastened on the company service recipient in India only with effect from 1-1-2005 – demand and penalty set aside
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