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of <h1>Supreme Court of India dismissed the appeal citing no merit.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE-II, JAIPUR Versus M/s HINDUSTAN ZINC LTD</h3> Supreme Court of India dismissed the appeal citing no merit. - COMMISSIONER OF CENTRAL EXCISE-II, JAIPUR Versus M/s HINDUSTAN ZINC LTD - 2009 (14) S.T.R. ... Service Tax - Import of Services - applicability of service tax - not taxable prior to 01.01.2005 - Department's Appeal dismissed - Tribunal (in 2008 -TMI - 30059 - CESTAT-LB) held that - taxable service provided by a non-resident or from outside India, having been specified as ‘taxable service’ only w.e.f. 1.1.2005, under Not. 36/04, recipient of such service could not be held liable for paying service tax prior to 1.1.05, notwithstanding the amendment in Rule 2 (1)(d) under Not. 12/02 Supreme Court of India dismissed the appeal citing no merit.
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