https://www.taxtmi.com/caselaws?id=30686 The Tribunal granted waiver of pre-deposit and stay of recovery for service tax and penalties for the period up to 1-1-2005, pending the decision of the Larger Bench on the applicability of Rule 2(1)(d)(iv). For the period post-1-1-2005, waiver and stay were granted based on precedents, awaiting further clarity from the Larger Bench. The interpretation of Section 66A of the Finance Act, 1994, regarding tax liability for services provided by non-residents without an office in India was central to the dispute. en-us Mon, 21 Apr 2008 00:00:00 +0530 Tue, 16 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30686 The Tribunal granted waiver of pre-deposit and stay of recovery for service tax and penalties for the period up to 1-1-2005, pending the decision of the Larger Bench on the applicability of Rule 2(1)(d)(iv). For the period post-1-1-2005, waiver and stay were granted based on precedents, awaiting further clarity from the Larger Bench. The interpretation of Section 66A of the Finance Act, 1994, regarding tax liability for services provided by non-residents without an office in India was central to the dispute. Case-Laws Service Tax Mon, 21 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30686