Case Law Details
In fact, the Bombay High Court in Indian National Shipowners Association v. Union of India [2009] 19 STT 408 (Bom.) has more than adequately dealt with the entire issue and inter alia concluded that it is only after enactment of section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents; before enactment of section 66A, there was no such provision in the Act and therefore, the respondents had no authority to levy service tax on the members of the petitioners-association.
CASE LAWS DETAILS
DECIDED BY: HIGH COURT OF DELHI, IN THE CASE OF: S. R. Batliboi & Associates Vs. UOI, APPEAL NO: WP(C) 9041/2007, DECIDED ON May 24, 2010
RELEVANT PARAGRAPH
FACTS
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