https://www.taxtmi.com/caselaws?id=363614 The Tribunal allowed the appeal, ruling that an Indian entity receiving services from foreign providers before the enactment of Section 66A of the Finance Act, 1994, was not liable for service tax. The decision was based on precedents set by the Hon'ble Bombay High Court and the Hon'ble Supreme Court, clarifying that service tax liability for such services only applied from 18/04/2006 onwards. The Tribunal emphasized that prior to this date, there was no legal basis to impose service tax on Indian recipients for services received from non-residents outside India. en-us Tue, 26 Jun 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363614 The Tribunal allowed the appeal, ruling that an Indian entity receiving services from foreign providers before the enactment of Section 66A of the Finance Act, 1994, was not liable for service tax. The decision was based on precedents set by the Hon'ble Bombay High Court and the Hon'ble Supreme Court, clarifying that service tax liability for such services only applied from 18/04/2006 onwards. The Tribunal emphasized that prior to this date, there was no legal basis to impose service tax on Indian recipients for services received from non-residents outside India. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363614