https://www.taxtmi.com/caselaws?id=240485 The Tribunal ruled in favor of the applicant, holding that they were not liable for service tax on air freight charges related to imported goods. The Tribunal determined that the applicant was not the direct recipient of services from the foreign service provider, thus exempting them from tax liability under Section 66A of the Finance Act, 1994. As a result, the Tribunal waived the pre-deposit of dues and stayed the recovery of tax liability pending appeal disposal, emphasizing the significance of direct service receipt in tax liability determination. en-us Tue, 01 Nov 2011 00:00:00 +0530 Thu, 05 Dec 2013 08:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240485 The Tribunal ruled in favor of the applicant, holding that they were not liable for service tax on air freight charges related to imported goods. The Tribunal determined that the applicant was not the direct recipient of services from the foreign service provider, thus exempting them from tax liability under Section 66A of the Finance Act, 1994. As a result, the Tribunal waived the pre-deposit of dues and stayed the recovery of tax liability pending appeal disposal, emphasizing the significance of direct service receipt in tax liability determination. Case-Laws Service Tax Tue, 01 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240485