2013 (7) TMI 345

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..... the period prior to 18.04.06 - Held that:- CBEC vide their circular dated 26.09.11 has clearly clarified that service tax liability on any taxable service provided by non-resident or a person located outside India, to a person in India would arise w.e.f. 18.04.06 only - In our view, the circular of CBEC and the judgment of the Apex court in INDIAN NATIONAL SHIPOWNERS ASSOCIATION Versus UNION OF .....

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..... posit of amounts involved and take up the appeal itself for disposal. 3. Ld. counsel would draw our attention to the impugned order and submit that there is no dispute that the appellant had received the services from the service provider who is situated abroad and the period involved is prior to 18.04.06. It is his submission that the Central Bard of Excise and Customs vide circular dated 26.09 .....

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..... clearly clarified that service tax liability on any taxable service provided by non-resident or a person located outside India, to a person in India would arise w.e.f. 18.04.06 only. In our view, the circular of CBEC and the judgment of the Apex court will cover the issue in favour of assessee to the extent in appeal before us. The impugned order, to the extent it is challenged is liable to be set .....

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