https://www.taxtmi.com/caselaws?id=253819 The Court upheld the decisions of the Commissioner (Appeals) and the Appellate Tribunal, ruling against the appellant's claims for interest, penalty, and service tax payment. The Court found that the respondent was not liable to pay service tax for the period before the amendment to the Service Tax Rules, which introduced the liability for services received from foreign providers. The appellant's arguments were dismissed, and the Civil Miscellaneous Appeals were rejected without costs, along with the connected Miscellaneous Petition. en-us Mon, 16 Dec 2013 00:00:00 +0530 Thu, 04 Dec 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253819 The Court upheld the decisions of the Commissioner (Appeals) and the Appellate Tribunal, ruling against the appellant's claims for interest, penalty, and service tax payment. The Court found that the respondent was not liable to pay service tax for the period before the amendment to the Service Tax Rules, which introduced the liability for services received from foreign providers. The appellant's arguments were dismissed, and the Civil Miscellaneous Appeals were rejected without costs, along with the connected Miscellaneous Petition. Case-Laws Service Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253819