https://www.taxtmi.com/caselaws?id=250905 The appellate authority quashed the service tax demand for a technical assistance agreement with a foreign company as the legal provision for service tax from service recipients outside India was not in effect during the relevant period. The absence of a legal basis for the reverse charge mechanism before 18.4.2006 further supported the decision to overturn the order. Procedural flaws in the issuance of the Show Cause Notice and orders, including the lack of clarity on the legal basis for tax liability, highlighted the importance of adherence to legal provisions in such matters. en-us Fri, 01 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250905 The appellate authority quashed the service tax demand for a technical assistance agreement with a foreign company as the legal provision for service tax from service recipients outside India was not in effect during the relevant period. The absence of a legal basis for the reverse charge mechanism before 18.4.2006 further supported the decision to overturn the order. Procedural flaws in the issuance of the Show Cause Notice and orders, including the lack of clarity on the legal basis for tax liability, highlighted the importance of adherence to legal provisions in such matters. Case-Laws Service Tax Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250905