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    <title>2009 (2) TMI 113 - CESTAT Bangalore-LB</title>
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    <description>Services received in India from outside India were not taxable in the hands of the recipient for the period before 1-1-2005, because the taxable net for such non-resident or foreign services applied only from that date. The Tribunal followed the binding Larger Bench view in an identical matter and held that the recipient had no service tax liability for the pre-1-1-2005 period.</description>
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      <description>Services received in India from outside India were not taxable in the hands of the recipient for the period before 1-1-2005, because the taxable net for such non-resident or foreign services applied only from that date. The Tribunal followed the binding Larger Bench view in an identical matter and held that the recipient had no service tax liability for the pre-1-1-2005 period.</description>
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