Recipient in India liable for service tax from 18-4-2006, CESTAT Chennai rules

The Appellate Tribunal CESTAT, Chennai ruled that the recipient in India is liable to service tax for services from abroad only from 18-4-2006 when section 66A of the Finance Act, 1994 was enacted. The impugned order of demand of tax, interest, and penalty was set aside, and the appeal was allowed.

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The Appellate Tribunal CESTAT, Chennai ruled that recipient in India is liable to service tax for services from abroad only from 18-4-2006 when section 66A of the Finance Act, 1994 was enacted. The impugned order of demand of tax, interest, and penalty was set aside, and the appeal was allowed.

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