2010 (3) TMI 255 - AT - Service Tax

Reverse Charges- The appellant did not pay the service tax in respect of the services received by them from their foreign service provider. The demand relates to the period 13.02.04 to 23.09.05. In the light of the decision of Indian National Shipowners Association Vs. UoI 2009 -TMI - 32013 - HIGH COURT OF BOMBAY , held that- there is no liability to pay service tax.

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the Assessee in a service tax case. The demand and penalties were imposed for not paying service tax to a foreign service provider. The Tribunal considered the decisions of the Mumbai High Court and the Supreme Court, leading to the appeal being allowed without pre-deposit.