2009 (3) TMI 24

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....r (Judicial) Mr. Rupesh Kumar, Advocate for the Appellant. Mr. S.K. Panda, DR, for the Respondent. [Order per : P.K. Das, Member (Judicial)] - Heard both sides and perused the records. The issue involved in this case is as to whether activities undertaken by the foreign company namely, M/s. Siemens AG of Germany and M/s. OTO Melara of Italy provided to the appellant company would come und....

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....e 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 1-1-2005, under Notification No....