https://www.taxtmi.com/caselaws?id=115237 The Appellate Tribunal CESTAT, New Delhi ruled in a case concerning liability for service tax payment under a collaboration agreement with a foreign service provider. The Tribunal upheld the decision of the Commissioner (Appeals) setting aside the demand for service tax and penalties. It determined that during the relevant period, only the service provider was liable to pay service tax, not the authorized service receiver. The Tribunal emphasized the language of the service tax rules at that time, concluding that the respondents were not responsible for the service tax payment as per the collaboration agreement's terms. en-us Wed, 16 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115237 The Appellate Tribunal CESTAT, New Delhi ruled in a case concerning liability for service tax payment under a collaboration agreement with a foreign service provider. The Tribunal upheld the decision of the Commissioner (Appeals) setting aside the demand for service tax and penalties. It determined that during the relevant period, only the service provider was liable to pay service tax, not the authorized service receiver. The Tribunal emphasized the language of the service tax rules at that time, concluding that the respondents were not responsible for the service tax payment as per the collaboration agreement's terms. Case-Laws Service Tax Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115237