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Service tax on import of services applicable only from 18.4.2006
Case Law Details
- Case Name
- Commissioner of Central Excise and Customs Vs Bayer's Diagnostics (I) Ltd. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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HIGH COURT OF GUJARAT
Commissioner of Central Excise and Customs
v/s.
Bayer’s Diagnostics (I) Ltd.
Tax Appeal No. 495 of 2011
July 2, 2012
JUDGMENT
V.M. Sahai, J.
M/s. Bayer Diagnostics India Ltd. (Now M/s. Seimens Healthcare Diagnostics Ltd.), is engaged in the manufacture of Diagnostic kits falling under Chapter 38 of CETA, 1985. The respondents were exporting their finished goods to various countries and for procurement of export orders they were receiving services of Overseas Commission Agents and paying commission to them for the services received. The services prov...
