https://www.taxtmi.com/caselaws?id=115222 The Tribunal set aside the service tax demand on "Engineering Consultancy" under a technical agreement with a foreign company. It ruled that during the period of dispute before the relevant amendment, service recipients in India were not liable to pay service tax to a non-resident service provider. The Tribunal referenced a precedent and held that the provision allowing service tax on recipients was not retrospective. Consequently, the demand for service tax and associated penalties were dismissed in favor of the appellants. en-us Fri, 04 Mar 2005 00:00:00 +0530 Wed, 19 Jul 2017 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115222 The Tribunal set aside the service tax demand on "Engineering Consultancy" under a technical agreement with a foreign company. It ruled that during the period of dispute before the relevant amendment, service recipients in India were not liable to pay service tax to a non-resident service provider. The Tribunal referenced a precedent and held that the provision allowing service tax on recipients was not retrospective. Consequently, the demand for service tax and associated penalties were dismissed in favor of the appellants. Case-Laws Service Tax Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115222