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2009 (2) TMI 113 - CESTAT BANGALORE-LBImport of services - leviability of Service Tax on the service recipient prior to 1-1-2005 - issue referred to the Larger Bench has already been decided in the case of Hindustan Zinc Ltd - department has gone in appeal against the said Larger Bench decision to the Supreme Court and Hon’ble Supreme Court has dismissed the department’s appeal - In these circumstances, we answer the issue in favour of the assessee - 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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