https://www.taxtmi.com/caselaws?id=212017 The High Court upheld the Tribunal's decision, ruling that the assessee was not liable to pay service tax for services received from a foreign company during the relevant period. The court interpreted Section 66A(2) to establish that the liability to pay service tax was on the service provider, not the recipient, before 18.04.2006. The introduction of Section 66A in 2006 clarified that services received from outside India would be taxable, with the recipient treated as the service provider for tax purposes. Therefore, the court dismissed the appeal, affirming that the service tax liability did not fall on the assessee in this case. en-us Wed, 13 Apr 2011 00:00:00 +0530 Thu, 11 Jul 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212017 The High Court upheld the Tribunal's decision, ruling that the assessee was not liable to pay service tax for services received from a foreign company during the relevant period. The court interpreted Section 66A(2) to establish that the liability to pay service tax was on the service provider, not the recipient, before 18.04.2006. The introduction of Section 66A in 2006 clarified that services received from outside India would be taxable, with the recipient treated as the service provider for tax purposes. Therefore, the court dismissed the appeal, affirming that the service tax liability did not fall on the assessee in this case. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212017