Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 459 - HC - Service TaxDemand of service tax - import of services - service provided by an individual residing outside India - Whether the Hon’ble CESTAT is right in holding that the Service Tax was leviable only with effect from 18-4-2006 - Held that:- Tribunal committed any error in setting aside the Service Tax demand. When we find that the charging Section making service recipient liable to pay Service Tax, in certain circumstances was introduced by virtue of Section 65A of the Finance Act, 1994 with effect from 18-4-2006, any demand of Service Tax prior to the said period, merely relying on Rule 2(1)(d)(iv) of the Service Tax Rules was wholly impermissible - Following decision of Unitech Ltd. [2009 (5) TMI 56 - DELHI HIGH COURT ] and Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] - Decided against Revenue.
|