https://www.taxtmi.com/caselaws?id=234911 The Tribunal upheld the order in appeal and dismissed the Revenue's appeal, ruling that no service tax is payable by the respondent for services received before 18.4.2006, as per the judgment of the Hon'ble High Court of Bombay. The Tribunal found that the recipient in India is not obligated to pay service tax for services provided by foreign companies abroad before the enactment of Section 66A in the Finance Act, 1994. en-us Thu, 16 May 2013 00:00:00 +0530 Fri, 11 Jul 2014 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234911 The Tribunal upheld the order in appeal and dismissed the Revenue's appeal, ruling that no service tax is payable by the respondent for services received before 18.4.2006, as per the judgment of the Hon'ble High Court of Bombay. The Tribunal found that the recipient in India is not obligated to pay service tax for services provided by foreign companies abroad before the enactment of Section 66A in the Finance Act, 1994. Case-Laws Service Tax Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234911