2008 (12) TMI 96

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..... tax on the recipient of services cannot be held to be effective prior to that date - demands raised against appellants for period prior to 16-6-2005, cannot be sustained – decision of Bombay HC in Indian National Shipowners Association is applicable - ST/57/2008 - A/7/WZB/AHD./2009 - Dated:- 26-12-2008 - B.S.V. MURTHY, TECHNICAL MEMBER J. C. Patel for the Appellant. S. .....

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..... on 65(105) was added by Finance Act, 2005 with effect from 16-6-2005, the liability of the service tax on the recipient of services cannot be held to be effective prior to that date. By this Explanation services provided by a non-resident outside India to a person residing in India have been declared to be a taxable service. In view of the above two decisions, he submits that the demands raised ag .....

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