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2012 (1) TMI 33 - 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 – provision introduced on 18.4.2006 - Held that:- The issue is no longer res integra. 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 CCE vs M/s Kansal Hosiery Exports (2012 - TMI - 208473 - Punjab And Haryana High Court ), CCE v. Bhandari Hosiery Exports Ltd. (2009 - TMI - 35335 - Punjab And Haryana High Court ), Indian National Shipowners Association v. Union of India (2008 - TMI - 32013 - High Court Of Bombay)– Decided against the Revenue.
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