https://www.taxtmi.com/caselaws?id=75786 The Commissioner (Appeals) set aside the duty of service tax liability imposed on the respondents for commission received for services provided by a non-resident. The Commissioner highlighted the retrospective application of an Explanation inserted in 2005, deeming services provided from outside India taxable if received in India. Citing relevant case law, including a High Court judgment, it was established that service tax could not be levied on services provided outside India before 2005. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal based on a comprehensive analysis of statutory provisions and precedents. en-us Wed, 13 May 2009 00:00:00 +0530 Fri, 14 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75786 The Commissioner (Appeals) set aside the duty of service tax liability imposed on the respondents for commission received for services provided by a non-resident. The Commissioner highlighted the retrospective application of an Explanation inserted in 2005, deeming services provided from outside India taxable if received in India. Citing relevant case law, including a High Court judgment, it was established that service tax could not be levied on services provided outside India before 2005. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal based on a comprehensive analysis of statutory provisions and precedents. Case-Laws Service Tax Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75786