https://www.taxtmi.com/caselaws?id=247490 The Tribunal upheld the Commissioner (Appeals) decision and dismissed the appeal, ruling that the Finance Act's provisions cannot be extended to demand service tax from foreign providers without offices in India. The Tribunal emphasized that during the disputed period, there was no provision to recover service tax from foreign service providers, and subsequent notifications clarified the liability of the service recipient in India for service tax when receiving services from non-resident foreign providers without offices in India. en-us Mon, 26 Sep 2011 00:00:00 +0530 Tue, 13 May 2014 11:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247490 The Tribunal upheld the Commissioner (Appeals) decision and dismissed the appeal, ruling that the Finance Act's provisions cannot be extended to demand service tax from foreign providers without offices in India. The Tribunal emphasized that during the disputed period, there was no provision to recover service tax from foreign service providers, and subsequent notifications clarified the liability of the service recipient in India for service tax when receiving services from non-resident foreign providers without offices in India. Case-Laws Service Tax Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247490