https://www.taxtmi.com/caselaws?id=211543 For the period before Section 66A of the Finance Act, 1994 came into force on 18-4-2006, a service recipient in India was not prima facie liable to pay service tax on services received from a foreign provider without an office in India. In that setting, the Tribunal held that the assessee had made out a strong prima facie case and was entitled to unconditional stay of the pre-deposit of service tax and equal penalty. The contrary reliance on an interim stay order was distinguished, while the earlier Larger Bench view supporting the assessee was noted. en-us Fri, 12 Aug 2011 00:00:00 +0530 Mon, 27 Feb 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211543 For the period before Section 66A of the Finance Act, 1994 came into force on 18-4-2006, a service recipient in India was not prima facie liable to pay service tax on services received from a foreign provider without an office in India. In that setting, the Tribunal held that the assessee had made out a strong prima facie case and was entitled to unconditional stay of the pre-deposit of service tax and equal penalty. The contrary reliance on an interim stay order was distinguished, while the earlier Larger Bench view supporting the assessee was noted. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211543