Foreign Service Recipient Not Liable for Tax Pre-2006

The Appellate Tribunal CESTAT, New Delhi, ruled that the recipient of services from a foreign service provider is not liable for service tax before 18/04/06, following judgments by the Bombay High Court and Supreme Court. The impugned order was set aside, and the appeal was allowed.

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The Appellate Tribunal CESTAT, New Delhi, in the case of the Appellant vs. the Respondent, ruled that the recipient of services provided by a foreign service provider is not liable to pay service tax prior to 18/04/06. The decision was based on the judgment of the Hon'ble Bombay High Court and affirmed by the Hon'ble Supreme Court. Therefore, the impugned order was set aside, and the appeal was allowed.

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