https://www.taxtmi.com/caselaws?id=378908 The Tribunal allowed the appeal by M/s Aditya Birla Minacs World Wide Ltd, setting aside the tax liability on payments made to overseas entities for various services. It held that the services were used for business outside India, not falling under the tax purview. The decision was based on the exclusion from the reverse charge mechanism under section 66A of the Finance Act, 1994, aligning with the principle established in re Genom Biotech Pvt Ltd. The Tribunal did not delve into other issues as the primary plea was upheld. en-us Thu, 18 Apr 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378908 The Tribunal allowed the appeal by M/s Aditya Birla Minacs World Wide Ltd, setting aside the tax liability on payments made to overseas entities for various services. It held that the services were used for business outside India, not falling under the tax purview. The decision was based on the exclusion from the reverse charge mechanism under section 66A of the Finance Act, 1994, aligning with the principle established in re Genom Biotech Pvt Ltd. The Tribunal did not delve into other issues as the primary plea was upheld. Case-Laws Service Tax Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378908