https://www.taxtmi.com/caselaws?id=167950 The court ruled in favor of the petitioners, quashing the show-cause notices challenging service tax liability on royalty payments made to a U.S. based company. The court held that without a specific charging section like section 66A, the authorities could not collect service tax from the petitioners as service recipients for payments made to a non-resident service provider without an office in India. Relying solely on Rule 2(1)(d)(iv) for tax collection in such cases was deemed impermissible based on the precedent set in a previous case. en-us Wed, 29 Aug 2012 00:00:00 +0530 Sat, 14 May 2016 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167950 The court ruled in favor of the petitioners, quashing the show-cause notices challenging service tax liability on royalty payments made to a U.S. based company. The court held that without a specific charging section like section 66A, the authorities could not collect service tax from the petitioners as service recipients for payments made to a non-resident service provider without an office in India. Relying solely on Rule 2(1)(d)(iv) for tax collection in such cases was deemed impermissible based on the precedent set in a previous case. Case-Laws VAT and Sales Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167950