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2009 (12) TMI 452 - AT - Service TaxReverse Charges - the appellant herein is a wholly owned 100 per cent subsidiary of Metro Cash and Carry, Germany and operates cash and carry distribution centres in India. MCC, Germany is the management entity for all cash and carry activities of Metro group worldwide. Charge of service tax on services received from outside India. Period, November, 2003 to December, 2005 involved. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, before 18.04.2006, there was no authority vested by law in revenue to levy service tax on a person who is resident in India, but who receives services outside India.
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