https://www.taxtmi.com/caselaws?id=246824 The Tribunal set aside the demand of service tax on the appellant for technical assistance received from a foreign entity before 18.4.2006, citing the ultra vires nature of certain provisions of the Service Tax Rules 1994 as per the decisions of the Hon'ble Bombay High Court and Supreme Court. The impugned order confirming the demand was overturned, restoring the adjudication order in favor of the appellant. The Tribunal's decision emphasized adherence to legal precedents and the need for consistency in interpreting service tax laws concerning transactions with foreign entities. en-us Mon, 08 Jul 2013 00:00:00 +0530 Thu, 03 Apr 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246824 The Tribunal set aside the demand of service tax on the appellant for technical assistance received from a foreign entity before 18.4.2006, citing the ultra vires nature of certain provisions of the Service Tax Rules 1994 as per the decisions of the Hon'ble Bombay High Court and Supreme Court. The impugned order confirming the demand was overturned, restoring the adjudication order in favor of the appellant. The Tribunal's decision emphasized adherence to legal precedents and the need for consistency in interpreting service tax laws concerning transactions with foreign entities. Case-Laws Service Tax Mon, 08 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246824