2009 (7) TMI 896 - AT - Service Tax

Services received from outside India-Reverse charges- In the light of the judgment of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY Commissioner (Appeals) held that the recipient of the service has been provided service by the foreign service provider for which the respondent shall not be liable to pay tax prior to 18-4-2006 in respect of such services. Held that- stay application and appeal of the revenue is dismissed.

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the condonation of delay in filing the appeal by the revenue due to a non-mala fide reason. The Tribunal rejected the revenue's stay application based on a decision of the Hon'ble High Court of Bombay, leading to the dismissal of the revenue's appeal. Consequently, the Tribunal allowed the Condonation of Delay (COD) and dismissed both the stay application and appeal.