https://www.taxtmi.com/caselaws?id=348803 The Tribunal allowed the appeal of M/s Korean Air, setting aside the service tax demand as they were not identified as the recipient of the service under section 66A of Finance Act, 1994. The Tribunal emphasized the necessity of identifying the service recipient for taxability, relying on previous Tribunal decisions to resolve the dispute in favor of M/s Korean Air. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348803 The Tribunal allowed the appeal of M/s Korean Air, setting aside the service tax demand as they were not identified as the recipient of the service under section 66A of Finance Act, 1994. The Tribunal emphasized the necessity of identifying the service recipient for taxability, relying on previous Tribunal decisions to resolve the dispute in favor of M/s Korean Air. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348803