https://www.taxtmi.com/caselaws?id=210027 The Tribunal ruled in favor of the assessees, holding that no liability to service tax arises for receiving technical assistance and engineering services pre-18.4.2006. The decision was based on the interpretation of Section 65 of the Finance Act, 1994, and the introduction of Section 66A. The Tribunal referenced a Supreme Court decision to clarify the timeline for tax liability, emphasizing the importance of legal clarity in tax matters and adherence to established legal principles. The appeal by the Revenue challenging the Commissioner (Appeals) decision was rejected, upholding the order in favor of the assessees. en-us Tue, 26 Jul 2011 00:00:00 +0530 Fri, 09 Sep 2022 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210027 The Tribunal ruled in favor of the assessees, holding that no liability to service tax arises for receiving technical assistance and engineering services pre-18.4.2006. The decision was based on the interpretation of Section 65 of the Finance Act, 1994, and the introduction of Section 66A. The Tribunal referenced a Supreme Court decision to clarify the timeline for tax liability, emphasizing the importance of legal clarity in tax matters and adherence to established legal principles. The appeal by the Revenue challenging the Commissioner (Appeals) decision was rejected, upholding the order in favor of the assessees. Case-Laws Service Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210027