https://www.taxtmi.com/caselaws?id=267802 The appeal was allowed as the court held that a foreign service provider was not liable to pay service tax under the Finance Act, 1994 for the specified period. The court referenced a judgment by the Hon'ble Karnataka High Court, stating that the Act did not apply to foreign companies providing services, and liability rested with the service recipient under Section 66A from 18.4.2006. As Section 66A was not in effect during the period in question, the demand for service tax from the overseas service provider was dismissed, and the impugned order was set aside. en-us Thu, 03 Sep 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267802 The appeal was allowed as the court held that a foreign service provider was not liable to pay service tax under the Finance Act, 1994 for the specified period. The court referenced a judgment by the Hon'ble Karnataka High Court, stating that the Act did not apply to foreign companies providing services, and liability rested with the service recipient under Section 66A from 18.4.2006. As Section 66A was not in effect during the period in question, the demand for service tax from the overseas service provider was dismissed, and the impugned order was set aside. Case-Laws Service Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267802