https://www.taxtmi.com/caselaws?id=76051 The services provided by the appellant from a foreign country beyond India's territorial waters were found not liable for Service Tax. The services rendered during April 1999 to March 2000 could not be taxed in the hands of the recipient due to the absence of legal provisions at that time. The impugned order demanding Service Tax was set aside, and the appeal was allowed by the Appellate Tribunal. en-us Tue, 23 Jun 2009 00:00:00 +0530 Fri, 23 Jul 2010 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76051 The services provided by the appellant from a foreign country beyond India's territorial waters were found not liable for Service Tax. The services rendered during April 1999 to March 2000 could not be taxed in the hands of the recipient due to the absence of legal provisions at that time. The impugned order demanding Service Tax was set aside, and the appeal was allowed by the Appellate Tribunal. Case-Laws Service Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76051