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2008 (10) TMI 14 - AT - Service TaxWhether service tax was leviable on the technical know-how fee paid by the appellant to foreign collaborator during the period 2002-2003 to 2003-2004, under the head “Consulting Engineer’s service” - in view of Tribunal’s Larger Bench decision in the case of Hindustan Zinc Ltd., held that that any taxable service provided by non-resident or from outside India, who does not have office in India, is not exigible to service tax in the hands of the service-recipient in India prior to 1.1.2005
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