TMI Blog2011 (9) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Metro Cash and Carry (2011 - TMI - 207068 - KARNATAKA HIGH COURT - Service Tax) franchise service received by the Indian company from abroad was not liable to Service Tax prior to 18.4.2006 irrespective of the fact that certain Notifications issued by the Central Government had made the service recipient liable to pay Service Tax prior to the said date. waiver of pre-deposit allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is connection, he has also claimed support from the Hon'ble Karnataka High Court's judgment in the case of Commissioner of Service Tax, Bangalore Vs. Metro Cash and Carry 2011 (23) STR 124 (Kar.) , wherein it was held that franchise service received by the Indian company from abroad was not liable to Service Tax prior to 18.4.2006 irrespective of the fact that certain Notifications issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
