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Judgment
Appeal has been filed against Order-in-Appeal dated 30.06.2009 which set aside the order of the primary adjudicatory authority in terms of which
demand of Rs.2,34,979/- (along with interest and penalties) was confirmed under reverse charge mechanism on the ground that the appellant had
imported taxable service during the period 2002-03.
In its appeal, Revenue has contended that as per Rule 2(1)(d) of Service Tax Rules, 1994 the recipient of service was liable to pay service tax
When the case was called today, there was no representation from the side of the respondents.
We have considered the Revenue's contention. The issue involved in this case is no longer res integra in the light of the judgement of the Supreme
Court in the case of Indian National Shipowners Assn Vs. Union of India [2009 (13) STR 235 (Bomb) I 2010 (17) STR 557 (SC,) ]w)herein it has
been held that the reverse the mechanism became operative only from 18.04.2006 when Section 66A was introduced in the finance act 1994. As the
period involved in this case is prior to 18.04.2006, Revenue's appeal is not sustainable and is therefore dismissed