https://www.taxtmi.com/caselaws?id=237035 Reverse charge liability under Section 66A of the Finance Act, 1994 could not be sustained without first determining whether the services were received in India and whether the foreign provider's activities fell within Banking and Other Financial Services under Section 65(12). Because the adjudicating authority had not examined these foundational charging and classification issues, the merits could not be conclusively decided on the existing record. The matter was therefore remanded for de novo adjudication on all issues in accordance with law, with a reasonable opportunity of hearing to the assessee. No final determination on tax liability or penalties was made. en-us Mon, 16 Apr 2012 00:00:00 +0530 Mon, 16 Sep 2013 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237035 Reverse charge liability under Section 66A of the Finance Act, 1994 could not be sustained without first determining whether the services were received in India and whether the foreign provider's activities fell within Banking and Other Financial Services under Section 65(12). Because the adjudicating authority had not examined these foundational charging and classification issues, the merits could not be conclusively decided on the existing record. The matter was therefore remanded for de novo adjudication on all issues in accordance with law, with a reasonable opportunity of hearing to the assessee. No final determination on tax liability or penalties was made. Case-Laws Service Tax Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237035