Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 115 - CESTAT, CHENNAIReverse Charges- The demand of service tax together with interest confirmed against the appellants herein during the period March, 00 to Sept, 02 who had entered into a technical collaboration agreement with M/s.Halla Climate Control (hereinafter referred to as HCC), a South Korean company. In the light of the decision of Indian National Shipowners Association Vs Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- set aside the demand confirmed on the ground that service rendered by HCC to the appellants fell under the category of ‘Consulting Engineering Services’, together with interest and the penalty of equal amount, and allow the appeal.
|