https://www.taxtmi.com/caselaws?id=262484 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal confirming a demand under the reverse charge mechanism for imported taxable service during 2002-03. The Tribunal held that the reverse charge mechanism was not applicable pre-18.04.2006, citing the Supreme Court's judgment in Indian National Shipowners Assn case. As the period in question was before the effective date of the mechanism, the appeal was not sustainable and was therefore dismissed. en-us Thu, 16 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262484 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal confirming a demand under the reverse charge mechanism for imported taxable service during 2002-03. The Tribunal held that the reverse charge mechanism was not applicable pre-18.04.2006, citing the Supreme Court's judgment in Indian National Shipowners Assn case. As the period in question was before the effective date of the mechanism, the appeal was not sustainable and was therefore dismissed. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262484