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2013 (7) TMI 345 - CESTAT AHMEDABADService tax liability – appellant had received the services from the service provider who is situated abroad and the period involved is prior to 18.04.06 – the issue involved is regarding the service tax liability on the recipient of services who is situated in India and the services rendered from abroad for the period prior to 18.04.06 - Held that:- CBEC vide their circular dated 26.09.11 has clearly clarified that service tax liability on any taxable service provided by non-resident or a person located outside India, to a person in India would arise w.e.f. 18.04.06 only - In our view, the circular of CBEC and the judgment of the Apex court in INDIAN NATIONAL SHIPOWNERS ASSOCIATION Versus UNION OF INDIA (2008 (12) TMI 41 - HIGH COURT OF BOMBAY) will cover the issue in favour of assessee - to that extent the order to be set aside. - decided in the favour of the assessee.
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