Foreign service recipients not liable for service tax pre-18.04.06. CESTAT overturns Commissioner's order. The Appellate Tribunal CESTAT, New Delhi, ruled in an appeal against the Commissioner I(A)'s order that the recipient of services from a foreign service ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Foreign service recipients not liable for service tax pre-18.04.06. CESTAT overturns Commissioner's order.
The Appellate Tribunal CESTAT, New Delhi, ruled in an appeal against the Commissioner I(A)'s order that the recipient of services from a foreign service provider is not liable to pay service tax before 18.04.06. The decision was based on a Bombay High Court judgment in Indian National Shipowners Association v. Union of India [2009] 18 STT 212, upheld by the Supreme Court in 2010 (17) STRJ 57. Consequently, the impugned order was overturned, and the appeal was granted.
The Appellate Tribunal CESTAT, New Delhi, in the case of an appeal against the Commissioner I(A)'s order, ruled that the recipient of services provided by a foreign service provider is not liable to pay service tax prior to 18.04.06. The decision was based on a judgment by the Bombay High Court in the case Indian National Shipowners Association v. Union of India [2009] 18 STT 212, which was affirmed by the Supreme Court in 2010 (17) STRJ 57. Therefore, the impugned order was set aside, and the appeal was allowed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
