https://www.taxtmi.com/caselaws?id=211427 The Appellate Tribunal rejected the Revenue's appeal, holding that the respondent, a foreign company, was not liable for service tax under the Finance Act, 1994, as they were not obligated to register or file returns in India. The lack of evidence supporting willful suppression or applicability of extended time barred the demand and penalties. The appeal was dismissed solely on jurisdictional grounds, emphasizing the foreign status of the respondent exempted them from service tax liability. en-us Wed, 24 Aug 2011 00:00:00 +0530 Mon, 20 Feb 2012 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211427 The Appellate Tribunal rejected the Revenue's appeal, holding that the respondent, a foreign company, was not liable for service tax under the Finance Act, 1994, as they were not obligated to register or file returns in India. The lack of evidence supporting willful suppression or applicability of extended time barred the demand and penalties. The appeal was dismissed solely on jurisdictional grounds, emphasizing the foreign status of the respondent exempted them from service tax liability. Case-Laws Service Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211427