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2012 (1) TMI 28 - PUNJAB AND HARYANA HIGH COURTWhether service provided to the assessee by a non-resident prior to insertion of Section 66A of the Finance Act, 1994, is exigible to service tax – The provision was introduced on 18.4.2006 - period involved 9.7.2004 to 18.1.2006 - Held that:- Any service provided to the assessee by a non-resident prior to insertion of Section 66A of the Finance Act, 1994, was not exigible to service tax. See Commissioner of Central Excise v. Bhandari Hosiery Exports Ltd. (2009 - TMI - 35335 - Punjab And Haryana High Court ) and Indian National Ship Owners Association v. Union of India (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) – Decided against the Revenue.
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