https://www.taxtmi.com/caselaws?id=77036 The tribunal allowed the appellant's appeal regarding the recovery of service tax from a foreign consultant for services provided before a notified date. The tribunal emphasized that without a legal declaration of liability at the relevant time, a mere agreement between parties does not create a tax liability. Given that the period in question predates the relevant date specified by the Supreme Court, and in the absence of evidence of service tax collection by the appellant, the tribunal found no basis for imposing the tax liability on the appellant. The ruling underscores the importance of legal provisions and clarity in determining tax liabilities. en-us Wed, 09 Jun 2010 00:00:00 +0530 Tue, 10 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77036 The tribunal allowed the appellant's appeal regarding the recovery of service tax from a foreign consultant for services provided before a notified date. The tribunal emphasized that without a legal declaration of liability at the relevant time, a mere agreement between parties does not create a tax liability. Given that the period in question predates the relevant date specified by the Supreme Court, and in the absence of evidence of service tax collection by the appellant, the tribunal found no basis for imposing the tax liability on the appellant. The ruling underscores the importance of legal provisions and clarity in determining tax liabilities. Case-Laws Service Tax Wed, 09 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77036