https://www.taxtmi.com/caselaws?id=1442 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Service Tax paid by the appellant for services received from non-resident consultants. It held that the appellant, as a service receiver, was not liable to pay tax under Section 68 of the Finance Act, 1994, before a specific notification came into effect on 1-1-2005. The Tribunal emphasized that rules cannot override statutory provisions, granting the refund due to the appellant's misunderstanding of the law and the incorrect application of tax collection rules by the Departmental Representative. en-us Thu, 01 Feb 2007 00:00:00 +0530 Thu, 01 Oct 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1442 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Service Tax paid by the appellant for services received from non-resident consultants. It held that the appellant, as a service receiver, was not liable to pay tax under Section 68 of the Finance Act, 1994, before a specific notification came into effect on 1-1-2005. The Tribunal emphasized that rules cannot override statutory provisions, granting the refund due to the appellant's misunderstanding of the law and the incorrect application of tax collection rules by the Departmental Representative. Case-Laws Service Tax Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1442