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2015 (8) TMI 400 - AT - Service TaxDemand of service tax - services were rendered by a foreign Company situated abroad - Held that - The Hon ble Gujarat High Court in the case of Commissioner of Service Tax vs. Unimark Remedies Limited - 2014 (5) TMI 459 - GUJARAT HIGH COURT held that liability of service tax from the service recipient, provided by the foreign company utilising in India, was introduced by Section 66A of Finance Act, 1994 with effect from 18.4.2006. - No reason to interfere the order of Commissioner (Appeals) - Decided against Revenue.
The Revenue's appeal against the Commissioner (Appeals) order was rejected by the Appellate Tribunal CESTAT AHMEDABAD. The demand of service tax was raised for services rendered by a foreign company abroad during 2001-2003. The Commissioner (Appeals) set aside the adjudication order based on the introduction of liability for service tax from foreign companies in India under Section 66A of Finance Act, 1994.
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