https://www.taxtmi.com/caselaws?id=250353 The Tribunal held that service tax could not be demanded from the appellant for services received from an offshore provider before 18.4.2006, as there were no specific provisions in the Finance Act, 1994 allowing for such recovery. The decision of the Hon'ble Bombay High Court supported this interpretation, leading to the setting aside of the service tax demand and penalties imposed on the appellant. The appeal was allowed in favor of the appellant, overturning the previous decisions confirming the tax liability. en-us Thu, 15 May 2014 00:00:00 +0530 Sat, 09 Aug 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250353 The Tribunal held that service tax could not be demanded from the appellant for services received from an offshore provider before 18.4.2006, as there were no specific provisions in the Finance Act, 1994 allowing for such recovery. The decision of the Hon'ble Bombay High Court supported this interpretation, leading to the setting aside of the service tax demand and penalties imposed on the appellant. The appeal was allowed in favor of the appellant, overturning the previous decisions confirming the tax liability. Case-Laws Service Tax Thu, 15 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250353