2010 (5) TMI 223 - HC - Service Tax

Import of services- The assessee was liable to pay service tax on services received from overseas service providers even prior to 1-1-2005. Tribunal has remitted the matter back to the Appellate Authority to re-decide the same with regard to charging of service tax subsequent to 1-1-2005. Held that- as matter remanded appellant to raise all points raised in present appeal before appellant authority. Appeal having no merit, dismissed.

Summary

The High Court of Punjab & Haryana dismissed the appeal by the revenue against the Customs, Excise & Service Tax Appellate Tribunal's order. The Tribunal remanded the case to re-determine service tax issues post-1-1-2005. The appellant can raise all points before the Appellate Authority.