https://www.taxtmi.com/caselaws?id=326825 The Tribunal ruled in favor of the foreign company, M/s. Houwa Kogyo Co. Ltd., Japan, stating that it was not liable to pay service tax under the Finance Act, 1994, as it was situated outside India with no business establishment in the country. The decision clarified that the services provided did not fall under the category of Consulting Engineer services, absolving the service recipient from the tax liability. Additionally, the reverse charge mechanism was deemed inapplicable for the relevant period, and Indian authorities lacked jurisdiction over the foreign service provider. en-us Thu, 31 Mar 2016 00:00:00 +0530 Tue, 26 Apr 2016 10:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326825 The Tribunal ruled in favor of the foreign company, M/s. Houwa Kogyo Co. Ltd., Japan, stating that it was not liable to pay service tax under the Finance Act, 1994, as it was situated outside India with no business establishment in the country. The decision clarified that the services provided did not fall under the category of Consulting Engineer services, absolving the service recipient from the tax liability. Additionally, the reverse charge mechanism was deemed inapplicable for the relevant period, and Indian authorities lacked jurisdiction over the foreign service provider. Case-Laws Service Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326825