Service tax not payable by Indian service recipient for services from abroad pre-18.04.2006.

The Appellate Tribunal CESTAT, Chennai held that a service recipient in India is not required to pay service tax for services received from abroad before 18.04.2006, citing a Supreme Court ruling. The tribunal affirmed the lower court's decision and rejected the appeal. (Case citation: 2010 (5) TMI 145 - CESTAT, CHENNAI)

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The Appellate Tribunal CESTAT, Chennai ruled that a service recipient in India is not liable to pay service tax for services received from abroad before 18.04.2006. The decision was based on a Supreme Court ruling in Union of India Vs Indian National Shipowners Association [2010 (17) S.T.R. J57 (S.C.)]. The tribunal upheld the impugned order and dismissed the appeal. (Case citation: 2010 (5) TMI 145 - CESTAT, CHENNAI)

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