TMI Blog2018 (7) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to levy service tax on import of services. The services received by the appellant from the service provider who are not based in India are not liable to service tax prior to 18/04/2006 and as since the entire period of demand is prior to the period of 18.4.2006, the order-in-appeal is devoid of any merit and same is set aside. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 84/2008 - F/O 76380/18 - Dated:- 26-6-2018 - Shri P.K.Choudhary, Member (Judicial) and Shri C.L. Mahar, Member (Technical) Shri A.K. Agarwal, C.A. for the Appellant (s) Shri K. Choudhuri, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri C.L. Mahar The brief facts of the matter are that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the appellants are before us against this order. 3. We have heard both the sides and perused the record of the appeal. In this matter, we find that the matter is no longer res integra as issue has already been finalised by Hon ble Bombay High Court in their judgement in the case of Indian National Shipowners Association Vs. Union of India [2009 (13) S.T.R. 235 (Bom.)]. The above judgement has also been endorsed by Hon ble Supreme Court in their judgement in the same case reported in [2010 (17) S.T.R. J57 (S.C.)]. It has been held by Hon ble High Court that the service recipient in India is liable to Service Tax for service received from abroad only from 18/04/2006 after enactment of Section 66A of Finance Act, 1994. The relevant ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o is resident in India, but who receives services outside India. In that case till Section 66A was enacted a person liable was the one who rendered the services. 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 Petitionersassociation. 21 . In the result, therefore, the petition succeeds and is allowed. Respondents are restrained from levying service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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