service tax on import of service

Taxable services received from NR are liable wef 18.4.2006. If already registered in the past whether any balance sheet filed, any audit conducted. if so can claim that there was bona fide and the demand should be restricted to 1 year and longer period of limitation shoild not be invoiked.

If exporting can contend that as the same would have been refunded as per the EOS rules there should be no mala fide ascribed to  the same.

Seek expert conusel if the stakes are big.

Thanks for such a good advice