2009 (12) TMI 458 - AT - Service Tax

Reverse Charge - charge of service tax on services received from outside India. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India, 2009 TMI - 32013 - HIGH COURT OF BOMBAY, no service tax could be demanded on import of service prior to 18.04.2006.

Summary

The Appellate Tribunal CESTAT, Chennai waived the pre-deposit of the amount in dispute and decided the appeal regarding service tax liability on import of service. The Tribunal followed the High Court's judgment that service tax is not leviable on import of service prior to 18-4-2006, setting aside the demand for the period before 18-4-2007 and allowing the appeal.