https://www.taxtmi.com/caselaws?id=210003 The Tribunal set aside the order confirming a Service Tax demand and penalties imposed on the appellant for receiving business auxiliary services from foreign agents. It was held that the levy of Service Tax before the introduction of Section 66A was not applicable to recipients. Referring to a Bombay High Court case, it was concluded that there was no legal basis to levy Service Tax on residents for services received from abroad before the enactment of Section 66A. As a result, the demand for Service Tax on the recipients for a specific period was deemed unsustainable, and the appeal was allowed with appropriate relief. en-us Fri, 10 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210003 The Tribunal set aside the order confirming a Service Tax demand and penalties imposed on the appellant for receiving business auxiliary services from foreign agents. It was held that the levy of Service Tax before the introduction of Section 66A was not applicable to recipients. Referring to a Bombay High Court case, it was concluded that there was no legal basis to levy Service Tax on residents for services received from abroad before the enactment of Section 66A. As a result, the demand for Service Tax on the recipients for a specific period was deemed unsustainable, and the appeal was allowed with appropriate relief. Case-Laws Service Tax Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210003