https://www.taxtmi.com/caselaws?id=1717 Service tax on consultancy services rendered by a foreign company with no business establishment in India was treated as not chargeable under the Finance Act, 1994 as it then stood. Section 64 was read as confining the service tax chapter to India, except Jammu and Kashmir, so the foreign provider fell outside the levy for the period before the 16.08.2002 amendment that shifted liability to the recipient. On that basis, recovery from the foreign company was disallowed and the appeal was allowed. en-us Fri, 02 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1717 Service tax on consultancy services rendered by a foreign company with no business establishment in India was treated as not chargeable under the Finance Act, 1994 as it then stood. Section 64 was read as confining the service tax chapter to India, except Jammu and Kashmir, so the foreign provider fell outside the levy for the period before the 16.08.2002 amendment that shifted liability to the recipient. On that basis, recovery from the foreign company was disallowed and the appeal was allowed. Case-Laws Service Tax Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1717