2011 (7) TMI 838 - AT - Service Tax

Whether the recipient of service provided by the foreign service provider is liable to pay service prior to 18.04.06 - This issue is now settled by the Hon ble Bombay High Court in the case Indian National Shipowners Association v. Union of India 2008 -TMI - 32013 - HIGH COURT OF BOMBAY held that the service receipt is not liable for service tax prior to 18/4/2006 in respect of the service received from Foreign Service Provider - Appeal is allowed

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of the Appellant vs. the Respondent, ruled that the recipient of services provided by a foreign service provider is not liable to pay service tax prior to 18/04/06. The decision was based on the judgment of the Hon'ble Bombay High Court and affirmed by the Hon'ble Supreme Court. Therefore, the impugned order was set aside, and the appeal was allowed.