Before enactment of Section 66A tax on services received from persons abroad are without merit

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)

 CCE (ST), Chennai….Appellant

 Versus

M/s. EID Parry (2 Appeals)

M/s. Audco India Ltd.

M/s. K.H. Arind Ltd…..Respondents

Date of Order:  06.04.2009

Final Order

These appeals are filed by the Revenue. Vide the impugned order the Commissioner (Appeals) vacated the demands and penalties raised on the appellants as per details below:-

Appeal No.	Order-in-Appeal	Tax Demand (In Rupees)	Penalty (In Rupees)
S/70/2007	21/2007 dated 28.2.2007	50,071/- along with interest	u/s 75A Rs.500/- u/s 76 Rs.50,071/- u/s 77 Rs1,000/- u/s 78(3) Rs.50,071/-
S/71/2007	20/2007 dated 28.2.2007	80,459/- along with interest	u/s 75A Rs.500/- Paid content Become a Premium Member, or log in if you are already a Premium member. Become a Member Already a member? Log in Advertisement Filed under Cestat judgments Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects. Join Our WhatsApp Group Join Our Telegram Group Review us on Google Related Articles in Service Tax Hotel Cancellation Charges & Room Food Delivery Not Taxable to Service Tax: CESTAT Delhi October 6, 2026 Counter Sale of Cooked Food Not Outdoor Catering Service: CESTAT Mumbai October 6, 2026 Service Tax Not Payable on CWG Stadia, Transport Terminals & APMC Construction: CESTAT Hyderabad October 5, 2026 Individual Home Completion Contracts for Personal Use Not Liable to Service Tax: CESTAT Hyderabad October 5, 2026 CESTAT Kolkata Quashes ₹53.88 Crore Service Tax on Odisha Liquor Licence Fees October 5, 2026 Extended Limitation Invalid for Retrospective Service Tax on Renting of Property: CESTAT Kolkata October 5, 2026 Newsletter Subscribe Our Newsletter Join the professionals, businesses and finance teams who rely on TaxGuru's morning digest of notifications, judgments and analysis. Curated by editors, free forever. Email address Subscribe Free No spam, ever One-click unsubscribe Get the TaxGuru App Read the latest tax & corporate law updates on the go. Download our app and never miss an update. 📲 Install App