Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2092 - AT - Service TaxImport of services - Service Tax demanded under category of “Consulting Engineering Service”- Revenue challenges the order of the Commissioner (Appeals) stating that services of foreign firm is not covered under the definition of Consulting Engineers Service – Held That:- Service Tax liability on any taxable service provided by a non-resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.04.2006, i.e. the date of enactment of Section 66A of the Finance Act, 1994 – Contentions of the Revenue rejected and decided in favour of the Respondent.
|