https://www.taxtmi.com/caselaws?id=364561 Service tax liability on technical testing and analysis service, consulting engineer service and business auxiliary service received from foreign providers for the post-18.04.2006 period turned on whether the services were received wholly or partly in India. Because the available invoice on record was dated before 18.04.2006 and the remaining invoices were not available for verification, the record was insufficient to determine liability conclusively. The matter was therefore remanded to the original adjudicating authority for limited factual verification of the relevant documents and consequent determination of service tax liability, if any, for the period from 18.04.2006 to December 2006. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364561 Service tax liability on technical testing and analysis service, consulting engineer service and business auxiliary service received from foreign providers for the post-18.04.2006 period turned on whether the services were received wholly or partly in India. Because the available invoice on record was dated before 18.04.2006 and the remaining invoices were not available for verification, the record was insufficient to determine liability conclusively. The matter was therefore remanded to the original adjudicating authority for limited factual verification of the relevant documents and consequent determination of service tax liability, if any, for the period from 18.04.2006 to December 2006. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364561