2008 (11) TMI 77

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..... r by the LB of the Tribunal in the case of Hindustan Zinc Ltd. - 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 - 140-141 of 2006 - ST/396-397 OF 2008 - Dated:- 26-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri Vijai Kumar, Authorized Departmental Repre .....

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..... pany and imposed penalty. Commissioner (Appeals) set aside the Adjudication Order. 4. We find that the issue involved in this case is the liability of recipient of taxable service provided by non-resident or is from outside India and does not have any office in India. The issue has been settled by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. vs. C.C.E., Jaipur - 200 .....

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..... lant was not liable to pay service tax prior to 1.1.2005. 5. In view of the above decision, the appellant is recipient of service provided by a non-resident or from outside India, who does not have any office in India, not liable to pay service tax prior to 1.1.2005. Hence, the demand of tax and penalty are not sustainable. We do not find any reason to interfere with the order of the Commissio .....

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