https://www.taxtmi.com/caselaws?id=353107 The Tribunal upheld the liability of the appellants to pay service tax on a reverse charge basis under Section 66 A for services received from foreign companies. Penalties under Sections 77 and 78 of the Finance Act, 1994 were waived under Section 80 due to the circumstances of the case. The Tribunal found that the foreign service providers having a permanent establishment in India did not exempt the appellants from the tax liability. The appellants' failure to provide evidence of payment through Indian affiliates led to the dismissal of the appeal. en-us Fri, 10 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353107 The Tribunal upheld the liability of the appellants to pay service tax on a reverse charge basis under Section 66 A for services received from foreign companies. Penalties under Sections 77 and 78 of the Finance Act, 1994 were waived under Section 80 due to the circumstances of the case. The Tribunal found that the foreign service providers having a permanent establishment in India did not exempt the appellants from the tax liability. The appellants' failure to provide evidence of payment through Indian affiliates led to the dismissal of the appeal. Case-Laws Service Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353107