2008 (12) TMI 96 - AT - Service Tax

Whether the appellants are liable to pay service tax on the services received from the commission agent located abroad during the period prior to 16-6-2005 - in view of Explanation added to S. 65(105) w.e.f. 16-6-2005, the liability of the service tax on the recipient of services cannot be held to be effective prior to that date - demands raised against appellants for period prior to 16-6-2005, cannot be sustained decision of Bombay HC in Indian National Shipowners Association is applicable

Summary

The appellate tribunal ruled that the appellants are not liable to pay service tax on services received from a commission agent located abroad before 16-6-2005. Citing relevant judgments, the tribunal allowed the appeal, stating that the demands raised for the period before 16-6-2005 cannot be sustained.