https://www.taxtmi.com/caselaws?id=415050 The Tribunal upheld the decision of the adjudicating authority to drop the service tax demands on the appellant for the period before 18.4.2006 and for Intellectual Property Right services received after 1.7.2012. The Tribunal ruled that the appellant was not liable to pay service tax under the reverse charge mechanism before 18.4.2016, based on precedents from the Hon'ble Bombay High Court and the Hon'ble Supreme Court. The appeal filed by the Revenue was dismissed, affirming the original authority's decision. en-us Fri, 12 Nov 2021 00:00:00 +0530 Thu, 25 Nov 2021 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415050 The Tribunal upheld the decision of the adjudicating authority to drop the service tax demands on the appellant for the period before 18.4.2006 and for Intellectual Property Right services received after 1.7.2012. The Tribunal ruled that the appellant was not liable to pay service tax under the reverse charge mechanism before 18.4.2016, based on precedents from the Hon'ble Bombay High Court and the Hon'ble Supreme Court. The appeal filed by the Revenue was dismissed, affirming the original authority's decision. Case-Laws Service Tax Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415050