2008 (12) TMI 107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... M.K.A.K. Mohiddin for the Respondent. ORDER 1. Rane TRW Steering Systems Ltd. (RTSS) received technical know-how for manufacture of steering assembly from TRW Automotive Espana SL, Spain (Trans Auto) during the period 2003-04. RTSS paid an amount of Rs. 14,09,048 to Trans Auto towards the above service. The impugned order affirmed demand of service tax on the above amount under the head &#3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the statute book on 18-4-2006. The appellants were therefore not liable to pay service tax for the technical know-how received during the period 2003-04 from Trans Auto, Spain. Ld. Counsel further submits that a Larger Bench of this Tribunal decided the dispute in Hindustan Zinc Ltd. v. CCE [2008] 18 STT 67 (New Delhi - CESTAT) (LB) and laid down the ratio that recipients of services from abroad c....