Import of services not taxable pre-2006; Appeal dismissed due to absence of relevant law

The Appellate Tribunal CESTAT, Chennai ruled that import of service was not subject to service tax before 18-4-2006, citing Union of India v. Indian National Shipowners Association. The appeal was dismissed due to the absence of section 66A of the Finance Act, 1994 during the relevant period.

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The Appellate Tribunal CESTAT, Chennai ruled that import of service was not subject to service tax before 18-4-2006. The decision was based on the Union of India v. Indian National Shipowners Association case. The appeal was dismissed as the period in dispute was before the introduction of section 66A of the Finance Act, 1994.

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