2008 (11) TMI 123

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....ECHNICAL MEMBER K. A. Sindhi and Sameer Chitkara for the Appearing parties. [Order per : Archana Wadhwa, Judicial Member.]. - The authorities below vide impugned order confirmed service tax against the appellant in respect of the payment made by them to a foreign collaborator on account of services of technical know-how/assistance received by them. The period involved is 1-4-2002 to 31-3-200....

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....n rule 2( l)(d) of the Service Tax Rules under Notification No. 12/2002. We thus concur in the view expressed in the cases of Aditya Cement (supra) and Ispat Industries Ltd. (supra). The issue is thus answered in favour of the assessee and it is held that as a recipient of the 'consulting engineer' service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005." (....