Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 79 - AT - Service TaxImport of service – period prior to 18.4.2006 – Held that: - Having no dispute that the appellant availed service of foreign consultant and the duty liability of the appellant is after a notified date, the appeal of the appellant is allowed for no evidence of service tax collected, on record. We make it clear that when there was no liability declaration by law at the relevant point of time, mere consent of parties by an agreement shall not create a liability
|