2008 (2) TMI 36 - HC - Service Tax

Who is liable in case of Import of services Disputed period is before 1.1.05 - Tribunal has rightly found that at the time when the tax was paid the liability could not be fastened on the recipient of the services the liability was ordered to be fastened on recipient only since 1.1.2005. Thus we do not find any error or substantial question of law involved - appeal is therefore dismissed

Summary

The High Court of Rajasthan dismissed the appeal stating that the liability for tax payment could not be imposed on the recipient of services before 1.1.2005 as per Sections 65, 66, 66A, and 68 of the law. No error or substantial question of law was found.