https://www.taxtmi.com/caselaws?id=2119 The appellant is not required to pay service tax on services received from their sister company in Germany as Rule 2(1)(d)(iv) does not have retrospective application. The services were obtained before the rule's implementation, making the appellant not liable for tax, regardless of the timing of the invoice and payment. The judgment allows the appeal, setting aside the impugned order and providing consequential relief, in line with a previous Tribunal decision. The appellant's argument regarding the service provider's classification was not addressed in the judgment. en-us Fri, 03 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2119 The appellant is not required to pay service tax on services received from their sister company in Germany as Rule 2(1)(d)(iv) does not have retrospective application. The services were obtained before the rule's implementation, making the appellant not liable for tax, regardless of the timing of the invoice and payment. The judgment allows the appeal, setting aside the impugned order and providing consequential relief, in line with a previous Tribunal decision. The appellant's argument regarding the service provider's classification was not addressed in the judgment. Case-Laws Service Tax Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2119