2010 (1) TMI 451 - AT - Service Tax

Reverse Charges - The impugned demand in this case relates to the period 9-7-2004 to 16-6-2005. impugned order demanded service tax from assessee in respect of services received fro abroad. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY the said demand liable to be set aside.

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant in a case related to service tax demand for the period 9-7-2004 to 16-6-2005. The tribunal cited a Supreme Court decision stating that service recipients were not liable to pay service tax before 18-4-2006. The impugned order was set aside, and the appeal was allowed.