2009 (11) TMI 186 - AT - Service Tax

Services received from outside India- reverse charges- The appellants have received technical know-how from a foreign company during the period June, 1999 to June, 2002 for manufacture of the impugned goods used in pollution control device. They have been charged with service tax on the ground that they have received Consulting Engineers Services from the foreign company. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- impugned order is set aside and the appeal is allowed

Summary

The Appellate Tribunal CESTAT, Chennai ruled that during the period June 1999 to June 2002, recipients of Consulting Engineer's Services from a foreign company were not liable to pay service tax. The decision was based on the fact that relevant rules and statutes were only amended after this period. The impugned order was set aside, and the appeal was allowed.