2011 (2) TMI 331 - AT - Service Tax

Show-cause notice was issued proposing recovery of service tax and for imposition of penalties - Held that the respondents were not liable to pay Service Tax for the period prior to 18.4.2006 on which dated Section 66A was inserted to the Finance Act 1994 - Decided in favour of the assessee

Summary

The Appellate Tribunal CESTAT, CHENNAI ruled that recipients are not liable to pay Service Tax for services received before 18.4.2006. The appeal by the department was rejected as it lacked merit. (Case citation: 2011 (2) TMI 331 - CESTAT, CHENNAI)