TMI Blog2010 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 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 - 9041/2007, 9065/2007, 9068/2007 & 9071/2007 - - - Dated:- 24-5-2010 - Advocates who appeared in this case:- For the Petitioner: Mr N. Venkataraman, Sr Advocate with Mr Achin Goel and Mr R. Satish Kumar For the Respondent Nos. 2-3: Mr Mukesh Anand with Mr Shailesh Tiwari and Mr Sumit Batra CORAM:- Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Insofar as the period beginning 18.04.2006 is concerned, the learned counsel makes a statement at the Bar that the petitioners have remitted the service tax on the basis of the provisions of Section 66A of the Finance Act, 1994. 4. Now, coming to the issue at hand, we find that the same is no longer a debatable issue inasmuch as this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices. In other words, it is only after enactment of Section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed to be a service provider. Before enactment of Section 66A, there was no such provision in the Act and therefore, the Respondents had no authority to levy service tax on the members of the Petitioners-association. 21. In the result, therefore, the petition succeeds and is allowed. Respondents are restrained from levying service tax from the members of the Petitioners-association for the period from 1-3-2002 till 17-4-2006, in relation to the services received by the vessels and sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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