2008 (10) TMI 43

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..... ces became “taxable service” w.e.f. 1.1.05 and recipient of such service could not be held liable for paying service tax prior to 1.1.05 – matter is remanded back to Commissioner (Appeals) to decide afresh - ST/443/06 - ST/326/2008 - Dated:- 23-10-2008 - Mr. S.S.Kang, Vice President and Mr. Rakesh Kumar, Member (Technical) Ms. L. B.Yadav, Authorised Departmental Representative (DR) for the .....

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..... service is liable to pay service w.e.f. 1.1.05. The revenue relied upon the Larger Bench decision of the Tribunal in the case of Hindustan Zinc Ltd. vs CCE reported in 2008 (11) STR. 338. 3. The contention of the respondent is that the service was never provided in India, therefore, findings of Commissioner (Appeals) are correct as the service provider never visit in India, therefore, responde .....

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