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2015 (8) TMI 401 - CESTAT NEW DELHI

2015 (8) TMI 401 - CESTAT NEW DELHI - TMI - Demand of service tax - Reverse charge mechanism - Import of taxable service - Held that:- issue involved in this case is no longer res integra in the light of the judgement of the Supreme Court in the case of Indian National Shipowners Assn Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT], wherein it has been held that the reverse the mechanism became operative only from 18.04.2006 when Section 66A was introduced in the finance act 1994. As t .....

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y authority in terms of which demand of ₹ 2,34,979/- (along with interest and penalties) was confirmed under reverse charge mechanism on the ground that the appellant had imported taxable service during the period 2002-03. 2. In its appeal, Revenue has contended that as per Rule 2(1)(d) of Service Tax Rules, 1994 the recipient of service was liable to pay service tax 3. When the case was called today, there was no representation from the side of the respondents. 4. We have considered the R .....

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