https://www.taxtmi.com/caselaws?id=345379 The Tribunal held that service recipients were not liable to pay service tax for services received before the provision making them liable came into effect. This decision was based on the interpretation of relevant legal provisions and the application of precedents set by both the Tribunal and the Supreme Court in similar cases. The Tribunal dismissed the department's appeal, upholding the principle that service recipients were not responsible for paying service tax in this instance. en-us Tue, 20 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345379 The Tribunal held that service recipients were not liable to pay service tax for services received before the provision making them liable came into effect. This decision was based on the interpretation of relevant legal provisions and the application of precedents set by both the Tribunal and the Supreme Court in similar cases. The Tribunal dismissed the department's appeal, upholding the principle that service recipients were not responsible for paying service tax in this instance. Case-Laws Service Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345379