https://www.taxtmi.com/caselaws?id=288068 The tribunal ruled in favor of the appellant, holding that the recipient of services provided by a foreign person was not liable for service tax prior to a specific amendment. The analysis focused on the technical assistance agreement and Service Tax Rules, concluding that the agreement did not impose a direct burden on the appellants to pay service tax. The tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision and emphasizing the specific provisions of the agreement and rules in determining liability for service tax in such cases. en-us Fri, 14 Oct 2005 00:00:00 +0530 Sat, 16 May 2020 17:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288068 The tribunal ruled in favor of the appellant, holding that the recipient of services provided by a foreign person was not liable for service tax prior to a specific amendment. The analysis focused on the technical assistance agreement and Service Tax Rules, concluding that the agreement did not impose a direct burden on the appellants to pay service tax. The tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision and emphasizing the specific provisions of the agreement and rules in determining liability for service tax in such cases. Case-Laws Service Tax Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288068