https://www.taxtmi.com/caselaws?id=294672 The Appellate Tribunal dismissed the department's appeal regarding the confirmation of demand for Service Tax on services provided outside India post-18.04.2006, holding that the provision making the recipient liable was invalid. The Tribunal also dismissed the department's appeal on the levy of Service Tax for services received from outside India pre-18.04.2006, citing invalidity before the enactment of Section 66A. The Tribunal set aside the penalty imposed on the Appellant, agreeing that it should be waived due to timely payment and lack of deliberate wrongdoing. The Appellant's appeal was partly allowed, and the Revenue's appeal was dismissed. en-us Thu, 26 Sep 2019 00:00:00 +0530 Tue, 27 Apr 2021 12:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294672 The Appellate Tribunal dismissed the department's appeal regarding the confirmation of demand for Service Tax on services provided outside India post-18.04.2006, holding that the provision making the recipient liable was invalid. The Tribunal also dismissed the department's appeal on the levy of Service Tax for services received from outside India pre-18.04.2006, citing invalidity before the enactment of Section 66A. The Tribunal set aside the penalty imposed on the Appellant, agreeing that it should be waived due to timely payment and lack of deliberate wrongdoing. The Appellant's appeal was partly allowed, and the Revenue's appeal was dismissed. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294672