https://www.taxtmi.com/caselaws?id=370501 The appellate tribunal ruled in favor of the appellant, setting aside the demand for service tax and penalties imposed under sections 76, 77 & 78 of the Finance Act, 1994. The tribunal held that since the services were received and consumed outside India, the appellant, despite being an Indian company, was not liable to pay service tax under the reverse charge mechanism. The tribunal also found that the penalties imposed were not justified as the appellant had acted under a bona fide belief based on expert advice. en-us Tue, 30 Oct 2018 00:00:00 +0530 Wed, 17 Apr 2019 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370501 The appellate tribunal ruled in favor of the appellant, setting aside the demand for service tax and penalties imposed under sections 76, 77 & 78 of the Finance Act, 1994. The tribunal held that since the services were received and consumed outside India, the appellant, despite being an Indian company, was not liable to pay service tax under the reverse charge mechanism. The tribunal also found that the penalties imposed were not justified as the appellant had acted under a bona fide belief based on expert advice. Case-Laws Service Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370501