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    <title>2017 (3) TMI 865 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal set aside the order holding the appellant liable for service tax on a reverse charge basis for services received from a non-resident service provider. The tribunal clarified that service tax liability under Section 66A of the Finance Act, 1994, only arises from 18.04.2006, not from an earlier date as contended by the tax department. The appeal was allowed, providing consequential reliefs in accordance with the law and emphasizing the correct interpretation of the effective date for service tax liability in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340362</link>
      <description>The Appellate Tribunal set aside the order holding the appellant liable for service tax on a reverse charge basis for services received from a non-resident service provider. The tribunal clarified that service tax liability under Section 66A of the Finance Act, 1994, only arises from 18.04.2006, not from an earlier date as contended by the tax department. The appeal was allowed, providing consequential reliefs in accordance with the law and emphasizing the correct interpretation of the effective date for service tax liability in such cases.</description>
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      <pubDate>Thu, 19 Jan 2017 00:00:00 +0530</pubDate>
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