CESTAT Chennai: Pre-deposit waived, appeal allowed for service tax liability on imports pre-18-4-2007

The Appellate Tribunal CESTAT, Chennai waived the pre-deposit and allowed the appeal, setting aside the demand for service tax liability on import of service before 18-4-2007 based on the High Court's ruling that service tax was not applicable on such imports prior to 18-4-2006.

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The Appellate Tribunal CESTAT, Chennai waived the pre-deposit of the amount in dispute and decided the appeal regarding service tax liability on import of service. The Tribunal followed the High Court's judgment that service tax is not leviable on import of service prior to 18-4-2006, setting aside the demand for the period before 18-4-2007 and allowing the appeal.

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