https://www.taxtmi.com/caselaws?id=77638 The court rejected the revenue's appeal challenging the CESTAT order-in-appeal, ruling that services provided by a foreign company to an Indian company between November 1998 and December 2000 were not subject to service tax. The court emphasized that the provisions cited by the revenue, including sub-section (31) of Sec. 65 and Sec. 66A of the Service Tax Act, did not apply during the relevant period. The decision was supported by a precedent involving SKF India Ltd., where similar issues were decided against the revenue. en-us Thu, 01 Apr 2010 00:00:00 +0530 Wed, 23 Apr 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77638 The court rejected the revenue's appeal challenging the CESTAT order-in-appeal, ruling that services provided by a foreign company to an Indian company between November 1998 and December 2000 were not subject to service tax. The court emphasized that the provisions cited by the revenue, including sub-section (31) of Sec. 65 and Sec. 66A of the Service Tax Act, did not apply during the relevant period. The decision was supported by a precedent involving SKF India Ltd., where similar issues were decided against the revenue. Case-Laws Service Tax Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77638