https://www.taxtmi.com/caselaws?id=78285 The Appellate Tribunal CESTAT, Bangalore, allowed the appeals in favor of the appellant, setting aside the demands, penalties, and interest imposed by the Adjudicating Authority. The Tribunal held that the appellant, as a recipient of services from a non-resident entity, was not liable to pay service tax under the Finance Act, 1994, until a certain date, based on the legal interpretation established by a High Court judgment and subsequent dismissal of a Special Leave Petition by the Supreme Court. en-us Thu, 17 Dec 2009 00:00:00 +0530 Sat, 13 Nov 2010 12:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78285 The Appellate Tribunal CESTAT, Bangalore, allowed the appeals in favor of the appellant, setting aside the demands, penalties, and interest imposed by the Adjudicating Authority. The Tribunal held that the appellant, as a recipient of services from a non-resident entity, was not liable to pay service tax under the Finance Act, 1994, until a certain date, based on the legal interpretation established by a High Court judgment and subsequent dismissal of a Special Leave Petition by the Supreme Court. Case-Laws Service Tax Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78285