https://www.taxtmi.com/caselaws?id=247532 The Customs Excise & Service Tax Appellate Tribunal (CESTAT) ruled in favor of the assessee, M/s. Unimark Remedies Limited, regarding the recovery of Service Tax for services provided by an individual residing outside India before 18-4-2006. The Court emphasized the absence of a charging Section before the enactment of Section 66A of the Finance Act, 1994, concluding that demanding Service Tax based solely on Rule 2(1)(d)(iv) was impermissible. Previous judgments supporting the assessee's position were cited, leading to the dismissal of the Revenue's appeal and upholding the decision to set aside the Service Tax demand. en-us Fri, 01 Jul 2011 00:00:00 +0530 Wed, 14 May 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247532 The Customs Excise & Service Tax Appellate Tribunal (CESTAT) ruled in favor of the assessee, M/s. Unimark Remedies Limited, regarding the recovery of Service Tax for services provided by an individual residing outside India before 18-4-2006. The Court emphasized the absence of a charging Section before the enactment of Section 66A of the Finance Act, 1994, concluding that demanding Service Tax based solely on Rule 2(1)(d)(iv) was impermissible. Previous judgments supporting the assessee's position were cited, leading to the dismissal of the Revenue's appeal and upholding the decision to set aside the Service Tax demand. Case-Laws Service Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247532