https://www.taxtmi.com/caselaws?id=234910 The Tribunal ruled in favor of M/s Narmada Chematur Petrochemicals Ltd., stating that Service Tax was not payable by the recipient for consulting engineer services received from foreign companies before 18.04.2006, pre the enactment of Section 66(A) of the Finance Act, 1994. The Order-in-Appeal confirming the Service Tax demand was set aside, and the appeal was allowed, clarifying the recipient's liability for Service Tax in such cases. This decision emphasizes adherence to legislative provisions and legal precedents in determining tax liabilities for cross-border transactions involving services. en-us Wed, 15 May 2013 00:00:00 +0530 Wed, 03 Jul 2013 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234910 The Tribunal ruled in favor of M/s Narmada Chematur Petrochemicals Ltd., stating that Service Tax was not payable by the recipient for consulting engineer services received from foreign companies before 18.04.2006, pre the enactment of Section 66(A) of the Finance Act, 1994. The Order-in-Appeal confirming the Service Tax demand was set aside, and the appeal was allowed, clarifying the recipient's liability for Service Tax in such cases. This decision emphasizes adherence to legislative provisions and legal precedents in determining tax liabilities for cross-border transactions involving services. Case-Laws Service Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234910