2009 (10) TMI 225 - AT - Service Tax

Services received from outside India- The person providing services to the assessees herein is situated outside India and has no office in India. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- set aside the impugned order of demand of tax together with interest and penalty and allow the appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that recipient in India is liable to service tax for services from abroad only from 18-4-2006 when section 66A of the Finance Act, 1994 was enacted. The impugned order of demand of tax, interest, and penalty was set aside, and the appeal was allowed.