https://www.taxtmi.com/caselaws?id=258157 The court held that a foreign company providing consultancy services to an Indian company from outside India, without any office or operations in India, was not liable for service tax. The court emphasized that prior to a 2006 amendment, there was no provision for taxing service providers outside India. As the respondent company did not have a presence in India, the court upheld the decision that they were not subject to service tax. The appeal was dismissed, and no costs were awarded. en-us Thu, 12 Mar 2015 00:00:00 +0530 Fri, 10 Jun 2016 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258157 The court held that a foreign company providing consultancy services to an Indian company from outside India, without any office or operations in India, was not liable for service tax. The court emphasized that prior to a 2006 amendment, there was no provision for taxing service providers outside India. As the respondent company did not have a presence in India, the court upheld the decision that they were not subject to service tax. The appeal was dismissed, and no costs were awarded. Case-Laws Service Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258157