https://www.taxtmi.com/caselaws?id=31503 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. en-us Tue, 14 Oct 2008 00:00:00 +0530 Wed, 11 Feb 2009 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31503 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. Case-Laws Service Tax Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31503