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2015 (11) TMI 611 - AT - Service TaxDemand of service tax - Consulting Engineering Service - Held that:- Karnataka High Court while upholding the order of the Tribunal, dismissed the Revenue’s appeal in the appellant’s own case reported as Commissioner of Service Tax, Bangalore Vs. Denso Corporation - [2012 (8) TMI 686 - KARNATAKA HIGH COURT]. - there is no provision to demand service tax during the period 19.5.1988 to 15.8.2002 on a foreign service provider as Section 66A was inserted to the Finance Act, 1994 only with effect from 18.4.2006. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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