Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2009 (12) TMI 850 - SCH - Service Tax
Demand of service tax - Import of service tax - Supreme Court dismissed appeal where High Court 2008 (12) TMI 41 - BOMBAY HIGH COURT held that Provisions of Rule 2(1)(d)(iv) can not create any tax liability which is not authorized by law. Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on import of services.
The Supreme Court of India dismissed the special leave petition in the case. Justices S.H. Kapadia and Aftab Alam were presiding. Counsels included Mr. Mohan Parasaran, Mr. Harish N. Salve, and others.
9911796707
