https://www.taxtmi.com/caselaws?id=208473 The High Court dismissed the revenue's appeal, affirming that services provided to the assessee by non-residents before the insertion of Section 66 A in the Finance Act, 1994 were not subject to service tax. The Tribunal's decision was based on the precedent set by the Bombay High Court and the Delhi High Court, emphasizing that there was no legal basis for levying service tax on such transactions prior to 18.4.2006. The appeal lacked merit and was not admitted, resulting in the assessee being exempt from the service tax liability for the specified period. en-us Mon, 02 Jan 2012 00:00:00 +0530 Thu, 25 Sep 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208473 The High Court dismissed the revenue's appeal, affirming that services provided to the assessee by non-residents before the insertion of Section 66 A in the Finance Act, 1994 were not subject to service tax. The Tribunal's decision was based on the precedent set by the Bombay High Court and the Delhi High Court, emphasizing that there was no legal basis for levying service tax on such transactions prior to 18.4.2006. The appeal lacked merit and was not admitted, resulting in the assessee being exempt from the service tax liability for the specified period. Case-Laws Service Tax Mon, 02 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208473