2011 (11) TMI 173

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..... ervice tax liability on recipient in India would arise only w.e.f. 18.04.2006. Since the refund claim related to period prior to the same hence, order granting refund is confirmed.- Decided in favor of assessee. - ST/426/2010 - - - Dated:- 25-11-2011 - Mr. M. Veeraiyan, J. Appearance Mr. Ravi Chandran, DR, for the Revenue Mr. R. Dakshinamurthy, Advocate, for the respondent Heard .....

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..... eal. 4. However, consequent to dismissal of the review petition filed by the department by the Hon'ble Supreme Court, the Board vide Circular No. F. No. 276/8/2009-CX 8A dated 26.09.2011 advised the field formation that in such a situation the service tax liability on recipient in India would arise only w.e.f. 18.04.2006. 5. As it is settled that the service tax liability on recipient of serv .....

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