2008 (11) TMI 83

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..... the appellants. Mrs. A.P. Tiwari, Authorized Departmental Representative (Jt. CDR) for the Revenue.   [Order per: P.K. Das, Member (Judicial)] - A common issue is involved in all these appeals and therefore, all are being taken up together for disposal. 2. Heard both sides and perused record. 3. The relevant facts of the case, in brief, are that the Appellant No.1, a foreign based c .....

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..... vided by a non-resident or from outside India and demand of tax on non-resident of India for providing service to Indian Company are sustainable prior to 1.1.2005. The Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. vs. C.C.E.,, Jaipur - 2008 (11) STR 338 (Tri-LB) held that service recipient  of consulting engineers service by a non-resident or from outside India is not liable .....

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..... ia, the appellant was not liable to pay service tax prior to 1.1.2005." 5. It is also observed by the Larger Bench of the Tribunal that where the service provided by outside India or non-resident, who does not have any office in India, the provider of the service cannot be fastened with the liability. In the present case,  Appellant No.1,  M/s Honda Motor Co. has no office in India and .....

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