Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2010 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 33 - HC - Service TaxImport of services section 66A cross border services by a foreign service provider - the services provided by the foreign service provider were in the nature of management consultancy services falling under Section 65(105)(r) of the Finance Act, 1994. Although the period covered in these writ petitions spill over 18.04.2006, the learned counsel appearing on behalf of the petitioners made a categorical statement that these writ petitions are confined only to the period prior to 18.04.2006. Held that: the provisions of Section 66A would be applicable only from 18.04.2006 and that prior to that date, services rendered by a non-resident service provider to a resident recipient could not be taxed as a service at the hands of the resident recipient. Decision in the matters of Unitech Limited v. Commissioner of Service Tax, Delhi: (2009 -TMI - 34578 - DELHI HIGH COURT ) and of Indian National Shipowners Association v. Union of India (UOI) (2009 -TMI - 32013 - HIGH COURT OF BOMBAY) followed decided in favor of assessee
|