https://www.taxtmi.com/caselaws?id=262482 The Tribunal dismissed the Revenue's appeal regarding a refund claim for service tax paid under the reverse charge mechanism before the introduction of Section 66A of the Finance Act, 1994. The Commissioner (Appeals) overturned the initial rejection of the refund claim, relying on the Supreme Court judgment that service tax was not payable under the reverse charge mechanism before 18.4.2006. As the period in question was prior to that date, the issue was settled in favor of the respondent, leading to the dismissal of the Revenue's appeal. en-us Fri, 17 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262482 The Tribunal dismissed the Revenue's appeal regarding a refund claim for service tax paid under the reverse charge mechanism before the introduction of Section 66A of the Finance Act, 1994. The Commissioner (Appeals) overturned the initial rejection of the refund claim, relying on the Supreme Court judgment that service tax was not payable under the reverse charge mechanism before 18.4.2006. As the period in question was prior to that date, the issue was settled in favor of the respondent, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262482