KANSAL HOSIERY EXPORTS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an appeal challenging the levy of Service Tax against the Appellants, who are the recipient of services from foreign based firms.

(2.) LD . SDR, on the other hand, submits that the levy of Service Tax on the recipient is valid from 1 -1 -2005 as held by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. v. CCE, Jaipur reported in : 2008 (11) S.T.R. 338 (Tri. -LB). He also submits that the SLP filed by the Assessee against the said decision stands dismissed holding that there was no merit reported as Commissioner v. Hindustan Zinc Ltd. in, 2009 (14) S.T.R. 125 (S.C.).

(3.) WE have carefully considered the submissions from both sides and perused the records.