BHARAT APEX INDUSTRIES LTD. Vs. CST

JUDGEMENT

(1.) 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 situated at India. The tax was demanded for the period November, 2000 to March, 2004. He submits that the issue has been decided by the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. v. CCE Raipur By Misc. Order No. ST/85/08 dated 27 June, 2008 in favour of the appellant.

(3.) WE find that the issue has been settled by the Larger Bench of the Tribunal in the case of Hindustan Zine Ltd (Supra). The relevant portion of the decision of the Larger Bench is reproduced below: