https://www.taxtmi.com/caselaws?id=32342 The appeal was allowed by the Tribunal, granting a refund of Rs. 13,97,010 for services received from a Non-resident Engineering Consultant during January to December 2004. The Tribunal relied on the precedent set by the Larger Bench's decision in Hindustan Zinc Ltd. case, holding that the recipient of 'consulting engineer' services from outside India was not liable to pay service tax before 1-1-2005. The refund was directed to be granted, considering the principle of unjust enrichment, and the matter was to be listed before the Division Bench for final disposal. en-us Thu, 18 Dec 2008 00:00:00 +0530 Sat, 20 Jun 2009 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32342 The appeal was allowed by the Tribunal, granting a refund of Rs. 13,97,010 for services received from a Non-resident Engineering Consultant during January to December 2004. The Tribunal relied on the precedent set by the Larger Bench's decision in Hindustan Zinc Ltd. case, holding that the recipient of 'consulting engineer' services from outside India was not liable to pay service tax before 1-1-2005. The refund was directed to be granted, considering the principle of unjust enrichment, and the matter was to be listed before the Division Bench for final disposal. Case-Laws Service Tax Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32342