https://www.taxtmi.com/caselaws?id=377309 The Tribunal held that Section 66A of the Finance Act did not apply to the appellant, a manufacturer of printed materials, regarding liability for service tax under the reverse charge mechanism for services of "Erection, Commissioning or Installation" provided by foreign suppliers of machinery. The Tribunal found that the installation was carried out by the suppliers through their branches, with no separate payment solely for installation services. As a result, the Tribunal set aside the order confirming the tax liability, emphasizing the importance of analyzing transaction substance and agreements to determine tax liability accurately. en-us Fri, 25 Jan 2019 00:00:00 +0530 Mon, 17 Jun 2019 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377309 The Tribunal held that Section 66A of the Finance Act did not apply to the appellant, a manufacturer of printed materials, regarding liability for service tax under the reverse charge mechanism for services of "Erection, Commissioning or Installation" provided by foreign suppliers of machinery. The Tribunal found that the installation was carried out by the suppliers through their branches, with no separate payment solely for installation services. As a result, the Tribunal set aside the order confirming the tax liability, emphasizing the importance of analyzing transaction substance and agreements to determine tax liability accurately. Case-Laws Service Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377309