https://www.taxtmi.com/caselaws?id=31476 The Tribunal ruled in favor of the Appellants, finding that they were not liable to pay service tax on the payments made for "Advertising Agency services" and "Consulting Engineers services." The Tribunal determined that the services provided did not fall under taxable categories based on agreements and legal provisions. It was established that prior to the enactment of specific provisions, the service tax liability could not be imposed on the Appellants for services provided by non-resident foreign service providers offshore. As a result, the Tribunal granted a full waiver of pre-deposit of service tax and penalties, halting the recovery of the same. en-us Thu, 12 Jun 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31476 The Tribunal ruled in favor of the Appellants, finding that they were not liable to pay service tax on the payments made for "Advertising Agency services" and "Consulting Engineers services." The Tribunal determined that the services provided did not fall under taxable categories based on agreements and legal provisions. It was established that prior to the enactment of specific provisions, the service tax liability could not be imposed on the Appellants for services provided by non-resident foreign service providers offshore. As a result, the Tribunal granted a full waiver of pre-deposit of service tax and penalties, halting the recovery of the same. Case-Laws Service Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31476