Appellate Tribunal rules non-resident not liable for service tax pre-2005 The Appellate Tribunal CESTAT NEW DELHI dismissed the revenue's appeal, holding that the respondent was not liable for service tax for receiving taxable ...
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Appellate Tribunal rules non-resident not liable for service tax pre-2005
The Appellate Tribunal CESTAT NEW DELHI dismissed the revenue's appeal, holding that the respondent was not liable for service tax for receiving taxable services from a non-resident without an office in India from 16.8.02 to 31.12.04. The decision was supported by precedent in Hindustan Zinc Ltd. vs CCE, which established that the recipient of such services could not be held liable for service tax before 1.1.05.
The Appellate Tribunal CESTAT NEW DELHI dismissed the revenue's appeal against the impugned order stating that the respondent received taxable service from a non-resident without an office in India and was not liable for service tax from 16.8.02 to 31.12.04. The Tribunal's decision in Hindustan Zinc Ltd. vs CCE supported this, specifying that the recipient of such service could not be held liable for paying service tax before 1.1.05. The appeal was dismissed.
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