2012 (6) TMI 45 - AT - Service Tax

Whether the recipient of service provided by the foreign service provider is liable to pay service prior to 18.04.06 Held that - in the case Indian National Shipowners Association (2008 (12) TMI 41 (HC)) 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 an appeal against the Commissioner I(A)'s order, 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 a judgment by the Bombay High Court in the case Indian National Shipowners Association v. Union of India [2009] 18 STT 212, which was affirmed by the Supreme Court in 2010 (17) STRJ 57. Therefore, the impugned order was set aside, and the appeal was allowed.