https://www.taxtmi.com/caselaws?id=203134 The Appellate Tribunal CESTAT, New Delhi addressed the issue of levying service tax on the service recipient when there was no recovery provision in the law. Relying on precedents like the decisions of the Hon'ble Bombay High Court and the Hon'ble Supreme Court, the Tribunal allowed relief to the appellant for payments made to foreign service providers during the period without a recovery provision. The Tribunal differentiated the case from a previous Supreme Court decision and emphasized past decisions granting relief in similar circumstances. Consequently, the Tribunal upheld the appeal, subject to recovering the tax element mentioned in the show cause notice for a specific period. en-us Tue, 15 Mar 2011 00:00:00 +0530 Sun, 08 May 2011 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203134 The Appellate Tribunal CESTAT, New Delhi addressed the issue of levying service tax on the service recipient when there was no recovery provision in the law. Relying on precedents like the decisions of the Hon'ble Bombay High Court and the Hon'ble Supreme Court, the Tribunal allowed relief to the appellant for payments made to foreign service providers during the period without a recovery provision. The Tribunal differentiated the case from a previous Supreme Court decision and emphasized past decisions granting relief in similar circumstances. Consequently, the Tribunal upheld the appeal, subject to recovering the tax element mentioned in the show cause notice for a specific period. Case-Laws Service Tax Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203134