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2013 (3) TMI 494 - AT - Service TaxImport of Services from Dubai – Not Taxable before 18/4/2006 - None present for the respondent. - The respondent has received services from Dubai during the period from 09.7.2004 to 31.1.2006 for which he asked to pay tax. The original authority confirmed demand of service tax along with interest and imposed penalty on respondent. Commissioner (Appeals) , set aside the order passed. Aggrieved by this order revenue file an appeal to Tribunal. Held that:- Tribunal in the light of judgement passed by the tribunal in earlier case of Hindustan Zinc Ltd. vs. CCE, Jaipur, [2008 (6) TMI 6 - CESTAT NEW DELHI (LB)] held that there is no liability to service tax on the recipient would be arise only with effect from 18.4.2006. Appeal is, therefore, rejected.
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