https://www.taxtmi.com/caselaws?id=238029 The Appellate Tribunal CESTAT NEW DELHI addressed the liability of appellants for service tax as recipients of online services from foreign providers under Section 66A of the Finance Act, 1994. The Tribunal found conflicting opinions within the Division Bench regarding the liability of appellants, including Thai Airways, Austrian Airways, and British Airways. The Tribunal granted a waiver of pre-deposit due to strong prima facie cases and conflicting opinions, allowing expedited proceedings once conflicts in other cases were resolved. The judgment emphasizes the importance of consistency and clarity in legal decisions to uphold fairness and legal principles. en-us Fri, 16 Aug 2013 00:00:00 +0530 Fri, 24 Feb 2017 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238029 The Appellate Tribunal CESTAT NEW DELHI addressed the liability of appellants for service tax as recipients of online services from foreign providers under Section 66A of the Finance Act, 1994. The Tribunal found conflicting opinions within the Division Bench regarding the liability of appellants, including Thai Airways, Austrian Airways, and British Airways. The Tribunal granted a waiver of pre-deposit due to strong prima facie cases and conflicting opinions, allowing expedited proceedings once conflicts in other cases were resolved. The judgment emphasizes the importance of consistency and clarity in legal decisions to uphold fairness and legal principles. Case-Laws Service Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238029