https://www.taxtmi.com/caselaws?id=355264 The Tribunal allowed the appeal filed by the appellant, rejecting the Revenue's appeal. The decision was based on the finding that the show cause notice lacked legal force as it did not invoke Section 66A of the Finance Act, 1994 for the service tax demand. The Tribunal emphasized the necessity of correctly invoking relevant sections of the Finance Act and upheld the legal precedent set by the Hon'ble High Court of Bombay that rules cannot impose liability on the service recipient when the Finance Act holds the service provider responsible for paying the tax. en-us Wed, 08 Nov 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355264 The Tribunal allowed the appeal filed by the appellant, rejecting the Revenue's appeal. The decision was based on the finding that the show cause notice lacked legal force as it did not invoke Section 66A of the Finance Act, 1994 for the service tax demand. The Tribunal emphasized the necessity of correctly invoking relevant sections of the Finance Act and upheld the legal precedent set by the Hon'ble High Court of Bombay that rules cannot impose liability on the service recipient when the Finance Act holds the service provider responsible for paying the tax. Case-Laws Service Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355264