2013 (6) TMI 291

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.... A.R. JUDGEMENT This appeal filed by the department is directed against the order passed by the learned Commissioner (Appeals) setting aside the demand of service tax and connected penalties. The demand was raised on two companies including the respondent. The respondent was located abroad with no office or branch in India. The case of the department as sought to be made out in the relevant ....

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....that service tax cannot be levied from an Indian recipient of service imported from abroad for any period prior to 18/4/2006, the date of enactment of Section 66A of the Finance Act 1994. The learned counsel for the respondent has also brought to our notice the relevant decision viz. Philcorp PTE Ltd. Vs. Commissioner of Central Excise Goa [2007 (7) S.T.R. 266 (Tri-Mum)] wherein the assessee was h....