https://www.taxtmi.com/caselaws?id=202839 The Tribunal dismissed the Revenue's appeal, ruling that service tax liability could not be imposed on the service recipient in India for services received from non-residents without an office in India before the enactment of Section 66 A. The decision aligned with legal interpretations from judgments by the Bombay High Court and the Supreme Court, including the principle established in the Indian National Shipowners Association case. en-us Fri, 24 Dec 2010 00:00:00 +0530 Tue, 05 Apr 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202839 The Tribunal dismissed the Revenue's appeal, ruling that service tax liability could not be imposed on the service recipient in India for services received from non-residents without an office in India before the enactment of Section 66 A. The decision aligned with legal interpretations from judgments by the Bombay High Court and the Supreme Court, including the principle established in the Indian National Shipowners Association case. Case-Laws Service Tax Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202839