Service Tax on Import of Services Imposed from 18-4-2006 Upheld by CESTAT

The Appellate Tribunal CESTAT, CHENNAI upheld that service tax on import of services was leviable only from 18-4-2006, dismissing the Department's challenge. The decision was based on the Bombay High Court's ruling in a previous case, affirmed by the Apex Court. The appeal was dismissed.

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The Appellate Tribunal CESTAT, CHENNAI upheld that service tax on import of services was leviable only from 18-4-2006, dismissing the Department's challenge. The decision was based on the Bombay High Court's ruling in Indian National Shipowners Association v. Union of India, affirmed by the Apex Court in Union of India v. Indian National Shipowners Association. The appeal was dismissed.

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