Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 68 - AT - Service TaxImport of services Section 66A – consulting engineers services - Demand of Service tax - Whether the demand of service tax for the period from March 2003 to March 2005 is valid - Held that: – the respondent is not liable to pay service tax as rendering the services before the enactment of Section 66A is not covered - as decided in Indian National Ship owners Association vs. UOI (2008 (12) TMI 41 - HIGH COURT OF BOMBAY)– Decided in favor of assessee.
|