NESTLE INDIA LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THIS appeal is against the order -in -original of the Commissioner, Service Tax Nos. 44 -45/RK/2006 dated 19 -12 -2006. The appellant has been receiving the service of consulting Engineer from their holding company named Societe Des Produits Nestle S.A. The period under dispute is from 6 -8 -2002 to 9 -9 -2004.

(2.) BOTH sides agree that the facts of the present case are substantially the same as those in the case of Hindustan Zinc Ltd. cited supra. The same decision has been followed by the Tribunal in other cases also e.g. the case relating to M/s. JCB India Ltd. vide Final Order No. ST/208/08, dated 6 -8 -2008.

(3.) IN the light of the above, following the decision of the Larger Bench in the case of Hindustan Zinc Ltd. cited supra, we hold that in the present case, the appellant is not liable to pay the service tax prior to 1 -1 -2005 and accordingly we allow the appeal with consequential relief.