2010 (2) TMI 521

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..... y Services’ - recipient of services from persons residing abroad and who had no office in India – Held that: - before enactment of section 66A, there was no authority vested by law in the departmental authorities to levy service tax on a person who is residing in India, but who receives services from outside India
P. KARTHIKEYAN, TECHNICAL MEMBER Heard both sides. The appellant herein is engag .....

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..... sultant for the appellant, I find that the authorities were vested with powers to recover tax from recipients of the services from abroad only with effect from 18-4-2006 when section 66A was introduced in the Finance Act, 1994. In the judgment of Hon'ble High Court of Bombay in the case of Indian National Shipowners Association v. Union of India [2009] 18 STT 212 their Lordships held that before e .....

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