https://www.taxtmi.com/caselaws?id=235624 The Tribunal dismissed the revenue's appeal regarding the liability of service tax on royalty charges paid by a company for services received from a foreign entity. The Tribunal ruled that as the demand was for a period before the enactment of section 66A of the Finance Act, 1994, the recipient was not liable for service tax during that time. Therefore, the appeal was rejected based on the timing of liability for service tax, without delving into the classification of the service, emphasizing the application of the reverse charge mechanism. en-us Sun, 17 Mar 2013 00:00:00 +0530 Tue, 15 Jul 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235624 The Tribunal dismissed the revenue's appeal regarding the liability of service tax on royalty charges paid by a company for services received from a foreign entity. The Tribunal ruled that as the demand was for a period before the enactment of section 66A of the Finance Act, 1994, the recipient was not liable for service tax during that time. Therefore, the appeal was rejected based on the timing of liability for service tax, without delving into the classification of the service, emphasizing the application of the reverse charge mechanism. Case-Laws Service Tax Sun, 17 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235624