https://www.taxtmi.com/caselaws?id=381487 The Tribunal set aside the demand for service tax, interest, and penalties, ruling in favor of the appellant in a case concerning liability for service tax on a reverse charge basis for services procured from abroad. The Tribunal emphasized that no service tax could be demanded for the period before the introduction of Section 66A of the Finance Act, 1994, which played a crucial role in the decision. Additionally, penalties imposed under various sections of the Finance Act, 1994, were also set aside in favor of the appellant. en-us Wed, 16 Jan 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381487 The Tribunal set aside the demand for service tax, interest, and penalties, ruling in favor of the appellant in a case concerning liability for service tax on a reverse charge basis for services procured from abroad. The Tribunal emphasized that no service tax could be demanded for the period before the introduction of Section 66A of the Finance Act, 1994, which played a crucial role in the decision. Additionally, penalties imposed under various sections of the Finance Act, 1994, were also set aside in favor of the appellant. Case-Laws Service Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381487