Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 240 - AT - Service TaxDenial of refund claim - Classification of service - Scientific or Technical Consultancy Service or Technical Testing and Analysis Services - Held that:- In this case, the period involved is prior to 18.4.2006 and as per the decision of the Hon ble High Court of Bombay in the case of Indian National Shipowners Association: [2008 (12) TMI 41 - BOMBAY HIGH COURT] service tax cannot be collected from the receipt of service in India in respect of services received from abroad prior to 18.4.2006. In this case, the period involved is September 2003 to March 2005, thus the entire period is prior to the date on which service tax was required to be paid. Moreover, the show-cause notice proposed demand under one service category whereas confirmation was under another category. Therefore, I find that the appellant is eligible for the refund of tax which was paid by them and it was not required to be paid. I was informed that the remand order has not yet been implemented by the original adjudicating authority. Therefore, the original adjudicating authority is requested to proceed further in the light of observations made hereinabove and decide the matter afresh. - Appeal disposed of.
|