https://www.taxtmi.com/caselaws?id=259468 The Tribunal ruled in favor of the appellants in a case concerning liability for service tax under the reverse charge mechanism. JDE was found not liable for service tax before 18/04/2006 due to the absence of Section 66A. The demand on JDE was set aside based on legal interpretations. Additionally, the Tribunal held that the Finance Act, 1994 provisions did not apply to DEC, a company based in the USA without an office in India. Consequently, the demand on DEC was deemed not applicable, and both appeals were allowed with any consequential relief as per the law. en-us Wed, 11 Feb 2015 00:00:00 +0530 Mon, 11 May 2015 07:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259468 The Tribunal ruled in favor of the appellants in a case concerning liability for service tax under the reverse charge mechanism. JDE was found not liable for service tax before 18/04/2006 due to the absence of Section 66A. The demand on JDE was set aside based on legal interpretations. Additionally, the Tribunal held that the Finance Act, 1994 provisions did not apply to DEC, a company based in the USA without an office in India. Consequently, the demand on DEC was deemed not applicable, and both appeals were allowed with any consequential relief as per the law. Case-Laws Service Tax Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259468