2010 (5) TMI 145 - AT - Service Tax

Reverse Charges- whether a service recipient in India is liable to service tax for services received from abroad for the period prior to 18.04.2006? In the light of the decision of Union of India Vs Indian National Shipowners Association 2009 -TMI - 32013 - HIGH COURT OF BOMBAY no levy of service tax arose in such as case prior to enactment of Section 66A.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that a service recipient in India is not liable to pay service tax for services received from abroad before 18.04.2006. The decision was based on a Supreme Court ruling in Union of India Vs Indian National Shipowners Association [2010 (17) S.T.R. J57 (S.C.)]. The tribunal upheld the impugned order and dismissed the appeal. (Case citation: 2010 (5) TMI 145 - CESTAT, CHENNAI)