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    <title>2008 (11) TMI 124 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) in the appeal against Order-in-Appeal No. 07/ST/RPR-I/2007. The case revolved around the liability to pay tax on consultancy charges paid in foreign currency to a foreign company for supervision of plant and equipment erection. Relying on the precedent set by the Hindustan Zinc Ltd. case, the Tribunal ruled in favor of the respondent, stating that the recipient was not liable to pay service tax prior to specific dates mentioned in relevant notifications. The appeal by the Revenue was rejected, affirming the established principle regarding the liability of recipients of taxable services from non-residents.</description>
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    <pubDate>Wed, 12 Nov 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=32886</link>
      <description>The Tribunal upheld the decision of the Commissioner (Appeals) in the appeal against Order-in-Appeal No. 07/ST/RPR-I/2007. The case revolved around the liability to pay tax on consultancy charges paid in foreign currency to a foreign company for supervision of plant and equipment erection. Relying on the precedent set by the Hindustan Zinc Ltd. case, the Tribunal ruled in favor of the respondent, stating that the recipient was not liable to pay service tax prior to specific dates mentioned in relevant notifications. The appeal by the Revenue was rejected, affirming the established principle regarding the liability of recipients of taxable services from non-residents.</description>
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