https://www.taxtmi.com/caselaws?id=270100 The Tribunal allowed the appeal, setting aside the order and granting the appellant a refund of Rs. 8,03,076 for service tax paid. The decision was based on the principle that service tax liability rests with the service provider, not the receiver, as established by Supreme Court precedents. Additionally, the Tribunal held that the reverse charge mechanism could not be applied retroactively before the introduction of Section 66A. The refund was to be processed within three months, subject to verification. en-us Thu, 01 Oct 2015 00:00:00 +0530 Tue, 29 Dec 2015 01:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270100 The Tribunal allowed the appeal, setting aside the order and granting the appellant a refund of Rs. 8,03,076 for service tax paid. The decision was based on the principle that service tax liability rests with the service provider, not the receiver, as established by Supreme Court precedents. Additionally, the Tribunal held that the reverse charge mechanism could not be applied retroactively before the introduction of Section 66A. The refund was to be processed within three months, subject to verification. Case-Laws Service Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270100