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2012 (9) TMI 633 - HC - Service TaxLevy of Service Tax on reverse charge basis on Import of Service – Held that:- Provisions of Rule 2(1)(d)(iv) cannot create any tax liability which is not authorized by law. Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on import of services held in case Bombay High Court in the case of Indian National Ship owners Association (2008 (12) TMI 41) also affirmed by the Apex Court. In view of the aforementioned judgments of the Hon'ble Supreme Court, the service tax liability on any taxable service provided by a non resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.4.2006, i.e., the date of enactment of section 66A of the Finance Act, 1994. The Board has accepted this position. Accordingly, the instruction F No. 275/7/2010- CX8A, dated 30.6.2010 stands rescinded. Decision in favour of assessee
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