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2009 (4) TMI 109 - CESTAT, CHENNAIService Tax on Import of Service – Effective Date - According to the Revenue, the appellants are liable to pay service tax with effect from 01.01.2005, while according to the assessees, the date from which they would be required to discharge service tax liability is 18.04.2006 which is the date on which Section 66A of Chapter V of the Finance Act, 1994 was enacted – held that prior to the enactment of Section 66A, there was no authority vested by law on the respondents to levy service tax on a person who is resident in India but who receives services outside India – demand set aside.
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