2008 (12) TMI 151

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..... period relates to March, 2002 to February, 2004. Adjudicating Authority confirmed the demand of tax and imposed penalty. Commissioner (Appeals) reduced the penalties - In view of the Larger Bench decision of the Tribunal in the case of Hindustan Zinc Ltd, we find that demand of tax and penalties are not sustainable. Accordingly, the impugned orders are set aside. Appeals filed by the assessee are .....

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..... Ltd., England, a foreign based company, who had no office at India. The period relates to March, 2002 to February, 2004. Adjudicating Authority confirmed the demand of tax and imposed penalty. Commissioner (Appeals) reduced the penalties. Assessee filed appeals against the demand of tax and penalty. Revenue filed appeals against reduction of penalties by the Commissioner (Appeals). 4. We find .....

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..... ecessary to deal with them. (17) The upshot of the above discussion is that the taxable service provided by a non-resident or from outside India, who does not have any office in India, having been specified as 'taxable service' with effect from 1-1-2005, under Notification No. 36/2004, recipient of such service could not be held liable for paying service tax prior to 1-1-2005 notwithstanding the .....

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