https://www.taxtmi.com/caselaws?id=248653 The Tribunal held that the appellant was not liable to pay service tax under the reverse charge mechanism as the vessels were not located in India during the period in question. The Tribunal referred to the definition of "India" and previous case law to support this conclusion. As a result, the Tribunal set aside the orders and allowed the appeals. en-us Tue, 13 May 2014 00:00:00 +0530 Tue, 14 Jul 2015 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248653 The Tribunal held that the appellant was not liable to pay service tax under the reverse charge mechanism as the vessels were not located in India during the period in question. The Tribunal referred to the definition of "India" and previous case law to support this conclusion. As a result, the Tribunal set aside the orders and allowed the appeals. Case-Laws Service Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248653