2009 (8) TMI 95 - SCH - Service Tax

Review petition against order dated 23-1-2008 (2009 TMI - 35042 - SUPREME COURT OF INDIA) dismissing the appeal of revenue (against order of tribunal 2008 -TMI - 30059 - CESTAT-LB) rejected - taxable service provided by a non-resident or from outside India, having been specified as taxable service only w.e.f. 1.1.2005, under Not. 36/04, recipient of such service could not be held liable for paying service tax prior to 1.1.05, notwithstanding the amendment in Rule 2 (1)(d) under Not. 12/02

Summary

Summary: The Supreme Court of India dismissed a Review Petition citing no merit in the prayer for review. Delay was condoned. (Citation: 2009 (8) TMI 95 - SC Order AFTAB ALAM. JJ, ASOK KUMAR GANGULY JJ)