9911796707
TMI Blog2011 (9) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... m abroad commenced only with effect from 18.4.2006 with the insertion of Section 66A in the Finance Act, 1994 – Held that:- in the case of Metro Cash and Carry (2011 - TMI - 207068 - KARNATAKA HIGH COURT - Service Tax) franchise service received by the Indian company from abroad was not liable to Service Tax prior to 18.4.2006 irrespective of the fact that certain Notifications issued by the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 66A in the Finance Act, 1994. In this connection, he has also claimed support from the Hon'ble Karnataka High Court's judgment in the case of Commissioner of Service Tax, Bangalore Vs. Metro Cash and Carry - 2011 (23) STR 124 (Kar.), wherein it was held that franchise service received by the Indian company from abroad was not liable to Service Tax prior to 18.4.2006 irrespective of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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