https://www.taxtmi.com/caselaws?id=75220 The Tribunal upheld the Commissioner (Appeals)'s decision, stating that the service was received outside India from a non-permanently established person in India, and the demand was for the period before 1-1-2005. As a result, the Tribunal found no grounds to overturn the Commissioner (Appeals)'s ruling. The appeal by the Revenue was disposed of at that stage without the need for further examination, with the Tribunal rejecting the stay petition and the Revenue's appeal. en-us Fri, 12 Jun 2009 00:00:00 +0530 Tue, 04 May 2010 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75220 The Tribunal upheld the Commissioner (Appeals)'s decision, stating that the service was received outside India from a non-permanently established person in India, and the demand was for the period before 1-1-2005. As a result, the Tribunal found no grounds to overturn the Commissioner (Appeals)'s ruling. The appeal by the Revenue was disposed of at that stage without the need for further examination, with the Tribunal rejecting the stay petition and the Revenue's appeal. Case-Laws Service Tax Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75220