https://www.taxtmi.com/caselaws?id=207480 The Court dismissed the Tax Appeals, upholding the Tribunal's decision in favor of the assessee. It emphasized that prior to the introduction of Section 66A, relying solely on Rule 2(1)(d)(iv) of the Service Tax Rules to demand service tax from the recipient was impermissible. The judgment underscored the significance of legal provisions, precedents, and statutory amendments in determining service tax liability, providing clarity on the interpretation of relevant rules and regulations in tax matters. en-us Thu, 28 Apr 2011 00:00:00 +0530 Tue, 12 Aug 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207480 The Court dismissed the Tax Appeals, upholding the Tribunal's decision in favor of the assessee. It emphasized that prior to the introduction of Section 66A, relying solely on Rule 2(1)(d)(iv) of the Service Tax Rules to demand service tax from the recipient was impermissible. The judgment underscored the significance of legal provisions, precedents, and statutory amendments in determining service tax liability, providing clarity on the interpretation of relevant rules and regulations in tax matters. Case-Laws Service Tax Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207480