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2009 (6) TMI 257 - CESTAT, AHMEDABADLiability of recipient in case of import of services –appellant have entered into technology agreement with person outside India against payment of royalty and technical know-how fees – demand under Consulting Engineer Services for receipt of technical services - In the case of Hindustan Zinc Ltd. the Larger Bench of the Tribunal has held that service receiver is not liable to pay Service Tax prior to 1-1-2005 if the service provider is situated abroad and has no office in India. - in view of the fact that the service was received outside of India from a person who is not permanent established in India and the demand related to the period from 1999 to 2001 i.e. prior to 1-1-2005, demand is not sustainable – Revenue’s appeal is rejected
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