https://www.taxtmi.com/caselaws?id=173292 The Tribunal held that the assessee, M/s. Arvind Fashions Ltd., was not liable to pay service tax for the period in question as the technical assistance received did not fall under the definition of taxable service. The Court emphasized that prior to April 18, 2006, the recipient was not obligated to pay service tax if the service provider was outside India with no fixed establishment in the country. Since the period in question predated this amendment, the recipient had no liability to pay service tax, resulting in the dismissal of the appeal. en-us Wed, 13 Apr 2011 00:00:00 +0530 Mon, 03 Apr 2017 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173292 The Tribunal held that the assessee, M/s. Arvind Fashions Ltd., was not liable to pay service tax for the period in question as the technical assistance received did not fall under the definition of taxable service. The Court emphasized that prior to April 18, 2006, the recipient was not obligated to pay service tax if the service provider was outside India with no fixed establishment in the country. Since the period in question predated this amendment, the recipient had no liability to pay service tax, resulting in the dismissal of the appeal. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173292