https://www.taxtmi.com/caselaws?id=341535 The Court upheld the validity of Circular No.180/06/2014-ST for levying service tax on consideration received by agents for services to an overseas entity. It emphasized that assessing officers should not be influenced by circulars if they conflict with statutory provisions and must consider all contentions in accordance with the law. The judgment disposed of the writ petition without costs, leaving all contentions open for future consideration and highlighting that addressing other issues at that point would be purely academic. en-us Mon, 03 Apr 2017 00:00:00 +0530 Tue, 05 Sep 2017 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341535 The Court upheld the validity of Circular No.180/06/2014-ST for levying service tax on consideration received by agents for services to an overseas entity. It emphasized that assessing officers should not be influenced by circulars if they conflict with statutory provisions and must consider all contentions in accordance with the law. The judgment disposed of the writ petition without costs, leaving all contentions open for future consideration and highlighting that addressing other issues at that point would be purely academic. Case-Laws Service Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341535