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2009 (5) TMI 76 - CESTAT, MUMBAIImport of Services – Charge of service tax – section 66A – held that - In the case of Indian National Shipowners Association (2009 -TMI - 32013 - HIGH COURT OF BOMBAY), certain provisions of rule 2(1) of the Service Tax Rules, 1994 were struck down. The show-cause notice in the present case sought to appropriate the prior payment made by the assessee towards the demand of service tax under the above provisions. The Hon’ble High Court found that the authority for levy of service tax from recipient in India in respect of taxable services received from abroad was vested in the Central Government for the first time on 18-4-2006 under section 66A of the Finance Act, 1994. Therefore, the pre-existing rule which authorized the Government to levy service tax in the said manner was struck down - the authority to levy service tax from an Indian recipient of taxable service from abroad was conferred for the first time on the Central Government, without retrospective effect, under section 66A of the Finance Act, 1994 on 18-4-2006.
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