2009 (12) TMI 456 - AT - Service Tax

Reverse Charges - Charge of service tax on services received from outside India. Period 9.7.2004 to 30.09.2005. Commissioner (Appeals) held that assessee was not liable to pay service tax on import of services during relevant period, as service tax became leviable on import of services only with introduction of section 66A on 18.4.2006. Held that - impugned order of Commissioner (Appeals) was to be upheld.

Summary

The Appellate Tribunal CESTAT, CHENNAI upheld that service tax on import of services was leviable only from 18-4-2006, dismissing the Department's challenge. The decision was based on the Bombay High Court's ruling in Indian National Shipowners Association v. Union of India, affirmed by the Apex Court in Union of India v. Indian National Shipowners Association. The appeal was dismissed.