2008 (11) TMI 26

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....  [Order per P.K. Das (for the Bench)] - Heard both sides. Perused the records. 2. The appellant received engineering consultancy from the foreign companies. Service tax was demanded for the payments made by the appellant to the foreign companies, who provided consultancy services. The period of dispute is 2001 to 31.3.03.  It was proposed demand of Service Tax under Rule 2 (1)(d)(iv)....

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.... did the learned Advocate for the appellant); in view of the clear legal position, as it appears to us and stated hereinabove, we have not considered it necessary to deal with them. 17. The upshot of the above discussion is that the taxable service provided by a non-resident or from outside India, who does not have any office in India, having been specified as 'taxable service' with effect from 1....