https://www.taxtmi.com/caselaws?id=385981 The tribunal held that the tax demand on reimbursement received for providing services to overseas group companies was not applicable as the appellant was providing services, not receiving them from abroad. Citing Section 66A of the Finance Act, 1994, and relevant rules, the tribunal found the reimbursement was not taxable under the provision. Previous cases supported this interpretation, leading to the tribunal setting aside the tax demand and allowing the appeals. The decision emphasized the distinction between receiving and providing services under Section 66A, ensuring correct application of tax liability. en-us Wed, 17 Jul 2019 00:00:00 +0530 Thu, 19 Sep 2019 12:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385981 The tribunal held that the tax demand on reimbursement received for providing services to overseas group companies was not applicable as the appellant was providing services, not receiving them from abroad. Citing Section 66A of the Finance Act, 1994, and relevant rules, the tribunal found the reimbursement was not taxable under the provision. Previous cases supported this interpretation, leading to the tribunal setting aside the tax demand and allowing the appeals. The decision emphasized the distinction between receiving and providing services under Section 66A, ensuring correct application of tax liability. Case-Laws Service Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385981