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CCE, Kanpur Versus M/s Metro & Metro

2015 (9) TMI 309 - CESTAT ALLAHABAD

Leviability of service tax - services provided by a person situated out of India - Held that:- The issue has been finally settled by Hon’ble Supreme Court in the case of Union of India vs. Indian National Ship Owners Association [2009 (12) TMI 2 - Su .....

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134 of 2010 with Cross Objection No. 1 of 2011 - Final Order No. 52212/2015 - Dated:- 10-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri B.B. Sharma (A.R.) For the Respondent : None ORDER Per. .....

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to 18/4/06, was dropped. Respondent M/s Metro & Metro filed Cross Objection on the ground that service tax on reverse charge basis under Section 66A of the Finance Act, 1994 cannot be on enforced for the period prior to 18/4/06 in view of Hon ble .....

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ne appeared on behalf of the respondent. The written submissions dated 29/6/2015 were received. In the written submission, respondent argued that as per CBEC Circular F. No. 275/7/2010-CX. 8A dated 30th June, 2010 no duty liability under Section 66A .....

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