https://www.taxtmi.com/caselaws?id=251931 The High Court dismissed the Department's appeal against the Customs, Excise & Service Tax Appellate Tribunal's orders regarding service tax payment for consulting engineer services provided to an entity outside India. The Court held that the respondent was not liable to pay tax under the invalidated rule, as Section 66A of the Finance Act, 1994, shifted the service tax liability to the service recipient for services provided by entities outside India, and the disputed period predated this provision. Consequently, the Tribunal's orders were upheld, and both appeals were dismissed. en-us Mon, 22 Sep 2014 00:00:00 +0530 Wed, 02 Sep 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251931 The High Court dismissed the Department's appeal against the Customs, Excise & Service Tax Appellate Tribunal's orders regarding service tax payment for consulting engineer services provided to an entity outside India. The Court held that the respondent was not liable to pay tax under the invalidated rule, as Section 66A of the Finance Act, 1994, shifted the service tax liability to the service recipient for services provided by entities outside India, and the disputed period predated this provision. Consequently, the Tribunal's orders were upheld, and both appeals were dismissed. Case-Laws Service Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251931