2008 (9) TMI 209

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....n for the Respondent. [Order per : P. K. Das, Judicial Member. - Heard both sides and perused the record. 2. The learned Advocate on behalf of the appellant submits that the appellant had received technical know-how from foreign collaborators for which they had paid them, which has been alleged covered under the taxable service of 'Commuting Engineer'. The foreign collaborators has no office....

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....s of interpretation; he also cited decisions to support his contention (so 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. The upshot of the above discussion is that the taxable service provided by a nonresident or from outside India, who does not have any office ....