https://www.taxtmi.com/caselaws?id=234466 The Tribunal dismissed the appeal, affirming that service tax could not be imposed on the foreign company for services received in India before 18/4/2006. The decision was based on the precedent that a foreign company without a business establishment in India was not liable for service tax prior to 2002, as established in Philcorp PTE Ltd. v. Commissioner of Central Excise Goa. This ruling favored the foreign respondent, concluding the matter in their favor. en-us Thu, 30 Aug 2012 00:00:00 +0530 Wed, 12 Jun 2013 10:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234466 The Tribunal dismissed the appeal, affirming that service tax could not be imposed on the foreign company for services received in India before 18/4/2006. The decision was based on the precedent that a foreign company without a business establishment in India was not liable for service tax prior to 2002, as established in Philcorp PTE Ltd. v. Commissioner of Central Excise Goa. This ruling favored the foreign respondent, concluding the matter in their favor. Case-Laws Service Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234466