https://www.taxtmi.com/caselaws?id=208943 The Tribunal, following the Bombay High Court decision, ruled that recipients of services from abroad were not liable to pay service tax for services received before the enactment of Section 66A of the Finance Act 1994 on 18.4.2006. The Supreme Court upheld this decision, dismissing the Revenue's appeal. As the services in question were received prior to 18.4.2006, the Tribunal concluded that no service tax liability could be imposed on the appellants. The appeal was allowed, setting aside the previous order and providing consequential relief. This case establishes a precedent regarding service tax liability for services from foreign agents pre-18.4.2006. en-us Tue, 02 Aug 2011 00:00:00 +0530 Fri, 03 Feb 2012 07:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208943 The Tribunal, following the Bombay High Court decision, ruled that recipients of services from abroad were not liable to pay service tax for services received before the enactment of Section 66A of the Finance Act 1994 on 18.4.2006. The Supreme Court upheld this decision, dismissing the Revenue's appeal. As the services in question were received prior to 18.4.2006, the Tribunal concluded that no service tax liability could be imposed on the appellants. The appeal was allowed, setting aside the previous order and providing consequential relief. This case establishes a precedent regarding service tax liability for services from foreign agents pre-18.4.2006. Case-Laws Service Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208943