https://www.taxtmi.com/caselaws?id=210181 The appellant was found not liable to pay service tax on services received from non-resident foreign service providers between August 2002 and March 2004. The court held that without a specific statutory provision during that period mandating the appellant to pay the service tax, they could not be held liable. The judgment differentiated between the rules pre and post 16.8.2002, emphasizing the lack of explicit provisions in the Finance Act, 1994 prior to 18.4.2006 holding the service recipient in India responsible for service tax. As a result, the appeal was allowed, and the impugned order was set aside. en-us Thu, 21 Apr 2011 00:00:00 +0530 Wed, 22 Aug 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210181 The appellant was found not liable to pay service tax on services received from non-resident foreign service providers between August 2002 and March 2004. The court held that without a specific statutory provision during that period mandating the appellant to pay the service tax, they could not be held liable. The judgment differentiated between the rules pre and post 16.8.2002, emphasizing the lack of explicit provisions in the Finance Act, 1994 prior to 18.4.2006 holding the service recipient in India responsible for service tax. As a result, the appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210181