2010 (4) TMI 460 - AT - Service Tax

Reverse Charge - This issue in dispute namely as to whether import of services into India prior to 18-4-2006 attracted levy of service tax. Held that in the light of the decision of Indian National ShipOwners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY assessee was not liable to pay service tax for import of service into India prior to 18.04.2006.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that import of services into India before 18-4-2006 did not attract service tax, based on decisions by Mumbai High Court and Delhi High Court. The appeal was dismissed, and the assessees were found not liable for service tax during the disputed period.