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2011 (9) TMI 820 - AT - Service TaxWaiver of pre-deposit - appellant had received services from a French company - liability of service recipient in respect of services provided from abroad commenced only with effect from 18.4.2006 with the insertion of Section 66A in the Finance Act, 1994 – Held that:- in the case of Metro Cash and Carry (2011 - TMI - 207068 - KARNATAKA HIGH COURT - Service Tax) franchise service received by the Indian company from abroad was not liable to Service Tax prior to 18.4.2006 irrespective of the fact that certain Notifications issued by the Central Government had made the service recipient liable to pay Service Tax prior to the said date. waiver of pre-deposit allowed
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