https://www.taxtmi.com/caselaws?id=166412 The Tribunal dismissed the Revenue's appeal, affirming that the liability to pay service tax for services received from non-residents before April 18, 2006, did not fall on the recipient. Legal precedents and the Supreme Court's dismissal of the Revenue's Special Leave Petition supported this conclusion, establishing that the liability arose from April 18, 2006, onwards. The Tribunal's decision was based on settled law and interpretations, ultimately upholding the Commissioner (Appeals)'s ruling that the recipient was not liable for service tax before the specified date. en-us Thu, 28 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 18:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166412 The Tribunal dismissed the Revenue's appeal, affirming that the liability to pay service tax for services received from non-residents before April 18, 2006, did not fall on the recipient. Legal precedents and the Supreme Court's dismissal of the Revenue's Special Leave Petition supported this conclusion, establishing that the liability arose from April 18, 2006, onwards. The Tribunal's decision was based on settled law and interpretations, ultimately upholding the Commissioner (Appeals)'s ruling that the recipient was not liable for service tax before the specified date. Case-Laws Service Tax Thu, 28 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166412