https://www.taxtmi.com/caselaws?id=263382 The Tribunal ruled in favor of the appellant on all issues. The demand for services provided to overseas entities was held to be exempt under the Export of Service Rules, 2005. It was established that liability for service tax on Manpower Supply and Recruitment Services did not apply before 18.04.2006. Additionally, retrospective amendments to Section 67 of the Finance Act, 1994 did not create a tax liability based solely on book entries. The impugned order was quashed, and the appeal was allowed with no costs awarded. en-us Wed, 17 Jun 2015 00:00:00 +0530 Tue, 05 Sep 2017 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263382 The Tribunal ruled in favor of the appellant on all issues. The demand for services provided to overseas entities was held to be exempt under the Export of Service Rules, 2005. It was established that liability for service tax on Manpower Supply and Recruitment Services did not apply before 18.04.2006. Additionally, retrospective amendments to Section 67 of the Finance Act, 1994 did not create a tax liability based solely on book entries. The impugned order was quashed, and the appeal was allowed with no costs awarded. Case-Laws Service Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263382