Case Law Details
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 of Orders-in-Appeal No. 20 to 23/2007 (M-III) dated 28.2.2007 passed by the Commissioner of Central Excise (Appeals), Chennai)
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