2009 (11) TMI 241 - AT - Service Tax

Reverse Charge- services received from outside India- The issue involved is demand of service tax on intellectual property service received from outside India by the appellants prior to 1-1-2005 and the department s contention is that as a receiver of service, the respondents should have paid the service tax. 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 matter is covered and service tax liability cannot be upheld for the period prior to 18-4-2006, the appeal itself can be taken up for decision. Thus, reject the appeal filed by the Revenue.

Summary

The judgment by Appellate Tribunal CESTAT, Ahmedabad, involved a demand for service tax on intellectual property service received from outside India before 1-1-2005. The tribunal ruled in favor of the appellants, citing precedents from the Hon'ble High Court at Mumbai and the Larger Bench of the Tribunal. The appeal by the Revenue was rejected based on these decisions.