Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 241 - CESTAT, AHMEDABADReverse Charge- services received from outside India- The issue involved is demand of service tax on intellectual property service received from outside India by the appellants prior to 1-1-2005 and the department’s contention is that as a receiver of service, the respondents should have paid the service tax. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- since the matter is covered and service tax liability cannot be upheld for the period prior to 18-4-2006, the appeal itself can be taken up for decision. Thus, reject the appeal filed by the Revenue.
|