2012 (8) TMI 405 - AT - Service Tax

Liability of Service tax on the import of service for the period from 1.1.2005 to 18.4.2006 - Held that - Liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision in case of Indian National Shipowners Association v. Union of India (2010 (12) TMI 12 - SUPREME COURT OF INDIA ) - Decided in favor of assessee

Summary

The Appellate Tribunal CESTAT, Bangalore heard an appeal regarding the payment of service tax on imported services for a specific period. The delay in filing the appeal was condoned. The tribunal rejected the stay application and proceeded with the final hearing. The appeal was dismissed based on a previous court decision and a subsequent instruction from the Board.