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2011 (10) TMI 62 - AT - Service TaxService tax - service tax is in respect of services received by the appellant from the foreign based service providers who did not have any office in India - National Shipowners Association 2008 -TMI - 32013 - HIGH COURT OF BOMBAY - clarified that no service tax on services received from foreign based service provider is payable by the recipient prior to 18.04.2006 - service recipient has received services for the period prior to 18.04.2006 - waiving pre-deposit of the dues the appeal is allowed with consequential relief as per law - Stay petition is disposed of
The Appellate Tribunal CESTAT, Bangalore allowed the appeal of the appellant regarding service tax demand for services received from foreign providers without office in India before 18.04.2006. The demand of Rs. 3,42,452/- was waived as per law. Stay petition was disposed of. (2011 (10) TMI 62 - CESTAT, BANGALORE)
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