2010 (1) TMI 184 - AT - Service Tax

Reverse Charge- services received from outside India- whether import of service attracted levy of service tax prior to the introduction of section 66A? In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- Since the period in dispute in the present appeal is prior to that date, I see no legal infirmity in the order of the Commissioner (Appeals) setting aside the demand, and, accordingly, dismiss this appeal.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that import of service was not subject to service tax before 18-4-2006. The decision was based on the Union of India v. Indian National Shipowners Association case. The appeal was dismissed as the period in dispute was before the introduction of section 66A of the Finance Act, 1994.