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<h1>Appellate Tribunal CESTAT rules in favor of appellant, setting aside service tax demand for specific period.</h1> The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, setting aside the impugned order related to service tax demand for the period ... Reverse Charges - The impugned demand in this case relates to the period 9-7-2004 to 16-6-2005. impugned order demanded service tax from assessee in respect of services received fro abroad. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, the said demand liable to be set aside. The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant in a case related to service tax demand for the period 9-7-2004 to 16-6-2005. The tribunal cited a Supreme Court decision stating that service recipients were not liable to pay service tax before 18-4-2006. The impugned order was set aside, and the appeal was allowed.
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