https://www.taxtmi.com/caselaws?id=284619 The Revenue's appeal against the Commissioner (Appeals) decision to set aside Service Tax raised on payments to foreign consultants before 16-8-2001 was dismissed by the Tribunal. The Tribunal upheld the decision, stating that the liability to pay service tax on such payments shifted to service receivers only in August 2002. Precedents and relevant legal provisions supported the decision that no tax liability could be imposed on the assessee for payments made before the amendment date. The Tribunal found the Revenue's demands unsustainable and confirmed dropping the Service Tax demands on payments to foreign consultants made before 16-8-2001. en-us Thu, 12 Oct 2006 00:00:00 +0530 Fri, 29 Nov 2019 15:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284619 The Revenue's appeal against the Commissioner (Appeals) decision to set aside Service Tax raised on payments to foreign consultants before 16-8-2001 was dismissed by the Tribunal. The Tribunal upheld the decision, stating that the liability to pay service tax on such payments shifted to service receivers only in August 2002. Precedents and relevant legal provisions supported the decision that no tax liability could be imposed on the assessee for payments made before the amendment date. The Tribunal found the Revenue's demands unsustainable and confirmed dropping the Service Tax demands on payments to foreign consultants made before 16-8-2001. Case-Laws Service Tax Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284619