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of <h1>CESTAT Mumbai rules no service tax liability before 18-4-2006</h1> <h3>Sandvik Asia Ltd. Versus Commissioner of Central Excise, Pune-I</h3> Sandvik Asia Ltd. Versus Commissioner of Central Excise, Pune-I - [2009] 23 STT 118 (MUM. - CESTAT) The appellate tribunal CESTAT, Mumbai, consisting of Justice R.M.S. Khandeparkar and Technical Member A.K. Srivastava, heard an appeal regarding service tax liability before 18-4-2006. The limited issue was whether the appellant was liable to pay service tax for the period before 18-4-2006, when section 66A was incorporated in the Finance Act, 1994. The advocate for the appellant argued that the issue was settled by the Bombay High Court in Indian National Shipowners Association v. Union of India. The High Court had ruled that service tax liability only arose after the enactment of section 66A on 18-4-2006. Since the facts of the appellant's case were similar, the tribunal held that the appellant was not liable for service tax before 18-4-2006, and therefore set aside the impugned order. Additionally, the tribunal allowed the appeal and directed the registry to place the appeal for hearing immediately, based on the decision of the Bombay High Court in Writ Petition No. 1449 of 2006.
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