https://www.taxtmi.com/caselaws?id=76413 The Bombay High Court held that the Tribunal misdirected itself in law by not granting a waiver of service tax with interest, citing the invalidity of Rule 2(1)(d)(iv) and emphasizing that recipients of services cannot be held liable for service tax, especially for services received outside India from non-residents. The Court's decision in a previous case was referenced to support this position. The judgment clarifies the legal position on service tax liability and sets a precedent for future cases within its jurisdiction, highlighting the importance of applying correct legal principles in such matters. en-us Wed, 22 Jul 2009 00:00:00 +0530 Sat, 13 Apr 2013 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76413 The Bombay High Court held that the Tribunal misdirected itself in law by not granting a waiver of service tax with interest, citing the invalidity of Rule 2(1)(d)(iv) and emphasizing that recipients of services cannot be held liable for service tax, especially for services received outside India from non-residents. The Court's decision in a previous case was referenced to support this position. The judgment clarifies the legal position on service tax liability and sets a precedent for future cases within its jurisdiction, highlighting the importance of applying correct legal principles in such matters. Case-Laws Service Tax Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76413