https://www.taxtmi.com/caselaws?id=242032 The Tribunal held that the appellants were not liable to pay service tax on a reverse charge mechanism for services provided in the Continental Shelf (CS) and Exclusive Economic Zone (EEZ) of India. The provisions of Notification No. 14/2010-ST extended the Finance Act to these areas for specific activities, and the definition of "India" was amended accordingly. The Tribunal found that the appellants did not provide any service that made them subject to service tax, leading to the appeals being allowed and the refund claim for service tax paid under protest being justified. en-us Thu, 14 Nov 2013 00:00:00 +0530 Fri, 13 May 2016 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242032 The Tribunal held that the appellants were not liable to pay service tax on a reverse charge mechanism for services provided in the Continental Shelf (CS) and Exclusive Economic Zone (EEZ) of India. The provisions of Notification No. 14/2010-ST extended the Finance Act to these areas for specific activities, and the definition of "India" was amended accordingly. The Tribunal found that the appellants did not provide any service that made them subject to service tax, leading to the appeals being allowed and the refund claim for service tax paid under protest being justified. Case-Laws Service Tax Thu, 14 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242032