https://www.taxtmi.com/caselaws?id=347334 The Tribunal upheld the tax liability on services rendered outside India, citing consumption-based tax principles. However, it deemed the demand for service tax on the recipient under reverse charge as barred by limitation, due to lack of proper justification and legal clarity. Allegations of suppression of fact were dismissed, considering the evolving legal landscape post a High Court decision. The demand was ultimately set aside, as the extended period for demand lacked a valid basis, leading to the appeal's success. en-us Thu, 06 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347334 The Tribunal upheld the tax liability on services rendered outside India, citing consumption-based tax principles. However, it deemed the demand for service tax on the recipient under reverse charge as barred by limitation, due to lack of proper justification and legal clarity. Allegations of suppression of fact were dismissed, considering the evolving legal landscape post a High Court decision. The demand was ultimately set aside, as the extended period for demand lacked a valid basis, leading to the appeal's success. Case-Laws Service Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347334