https://www.taxtmi.com/caselaws?id=358800 The Tribunal upheld the first Appellate Authority's decision, confirming that the services in question were not taxable under the reverse charge mechanism. The appellants were deemed eligible for the refund of service tax paid, emphasizing the importance of judicial discipline and adherence to precedent in fiscal matters. The Revenue's appeal was rejected, establishing certainty in the interpretation of the term "India" and the applicability of service tax in the Continental Shelf and Exclusive Economic Zone. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358800 The Tribunal upheld the first Appellate Authority's decision, confirming that the services in question were not taxable under the reverse charge mechanism. The appellants were deemed eligible for the refund of service tax paid, emphasizing the importance of judicial discipline and adherence to precedent in fiscal matters. The Revenue's appeal was rejected, establishing certainty in the interpretation of the term "India" and the applicability of service tax in the Continental Shelf and Exclusive Economic Zone. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358800