https://www.taxtmi.com/caselaws?id=377994 The Tribunal held that services performed entirely outside India were not liable to Service Tax under Section 65(105)(zzi) of the Finance Act, 1994. Relying on precedents, the Tribunal concluded that services not performed in India could not be deemed as received in India for tax purposes. The matter was referred to a Larger Bench for further examination regarding the interpretation of Section 66A and Rule 3(ii). The Registry was directed to present the case before the President for necessary actions following the Tribunal's decision. en-us Thu, 01 Nov 2018 00:00:00 +0530 Mon, 26 Aug 2019 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377994 The Tribunal held that services performed entirely outside India were not liable to Service Tax under Section 65(105)(zzi) of the Finance Act, 1994. Relying on precedents, the Tribunal concluded that services not performed in India could not be deemed as received in India for tax purposes. The matter was referred to a Larger Bench for further examination regarding the interpretation of Section 66A and Rule 3(ii). The Registry was directed to present the case before the President for necessary actions following the Tribunal's decision. Case-Laws Service Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377994