2008 (11) TMI 83

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....he 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 co....

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....ided 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 ....