Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 655 - CESTAT, DELHIService tax liability - find that admittedly the service tax is sought to be recovered on the services received from a foreign company on the ground that the foreign company has no office in India and as such, the liability to pay service rests with the service recipient - The period involved in the present appeal is from 1.4.03 to 31.3.03 - The Hon'ble Bombay High Court in the case of Indian National Shipowners Association Vs Union of India (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) held that before the enactment of Section 66A w.e.f. 18.4.2006, the recipient of service from a foreign company cannot be held to be liable to service tax - Admittedly, the period in the present appeal is prior to 18.4.2006 - Decided in favour of assessee.
|