2009 (7) TMI 627

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..... ipowners Association v. Union of India] 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, lying down law that recipient of service is not liable for paying service tax, impugned order of Tribunal to extent it had not granted waiver of pre-deposit of amount of service tax with interest payable thereon, was liable to be set aside. Held-yes. - 1253 OF 2009 - - - Dated:- 22-7-2009 - F.I. REBELLO AND D.G .....

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..... o is non-resident or is from outside India to a person receiving taxable service in India. Apart from the fact that this rule is contrary to the provisions of section 68 and other provisions of the Act, under this provision the recipient of the service became liable for paying the service tax provided the service was received in India. The entire case of the petitioners is in relation to the servi .....

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..... g the service liable, the provisions in the Rules cannot be made which makes the recipient of the service liable. It is thus clear that the provisions of rule 2(1)(d)(iv) are clearly invalid." (p. 222) Para 21 of the judgment is also relevant, which reads thus:- "21. In the result, therefore, the petition succeeds and is allowed. Respondents are restrained from levying service tax from the mem .....

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