Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 922 - AT - Service TaxReverse Charge Mechanism - Real Estate Agent Services - period involved is 2002, 2003 and 2004 - sub-clause iv in Clause D and sub-rule (1) of Rule 2 of the Service Tax Rules, 1994 - Held that:- The matter is no longer res integra as issue has already been finalised by Hon’ble Bombay High Court in their judgement in the case of Indian National Shipowners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT], where it was held that Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on import of services. The services received by the appellant from the service provider who are not based in India are not liable to service tax prior to 18/04/2006 and as since the entire period of demand is prior to the period of 18.4.2006, the order-in-appeal is devoid of any merit and same is set aside. Appeal allowed - decided in favor of appellant.
|