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Before enactment of Section 66A tax on services received from persons abroad are without merit
Case Law Details
- Case Name
- CCE (ST) Vs. 1. M/s. EID Parry 2.M/s. Audco India Ltd. 3.M/s. K.H. Arind Ltd [CESTAT Chennai]
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Demands on Indian companies for tax on services of BAS received from persons abroad – held 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 – Since Section 66A was introduced on 18.4.2006 much after the material period, the impugned order had to be sustained – revenue’s appeal rejected
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI
Appeal No. S/70 & 71/2007 and S/93 & 94/2007
(Arising out...
