CESTAT Chennai: No Service Tax on Imported Services pre-18-4-2006 The Appellate Tribunal CESTAT, Chennai dismissed the appeal, ruling that import of services into India before 18-4-2006 did not attract service tax. The ...
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CESTAT Chennai: No Service Tax on Imported Services pre-18-4-2006
The Appellate Tribunal CESTAT, Chennai dismissed the appeal, ruling that import of services into India before 18-4-2006 did not attract service tax. The assessees were found not liable for service tax during the disputed period, following precedents set by Mumbai High Court and Delhi High Court.
The Appellate Tribunal CESTAT, Chennai ruled that import of services into India before 18-4-2006 did not attract service tax, based on decisions by Mumbai High Court and Delhi High Court. The appeal was dismissed, and the assessees were found not liable for service tax during the disputed period.
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