https://www.taxtmi.com/caselaws?id=32283 The Tribunal rejected the Revenue's appeal, affirming that recipients of services from non-residents without an office in India were not liable to pay service tax before 1-1-2005. The decision was in line with previous rulings and the interpretation of service tax rules, specifically Notification No. 36/2004. The judgment clarified the tax liability of such recipients, following the precedent set in the Hindustan Zinc Ltd. case. en-us Wed, 21 Jan 2009 00:00:00 +0530 Thu, 06 May 2010 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32283 The Tribunal rejected the Revenue's appeal, affirming that recipients of services from non-residents without an office in India were not liable to pay service tax before 1-1-2005. The decision was in line with previous rulings and the interpretation of service tax rules, specifically Notification No. 36/2004. The judgment clarified the tax liability of such recipients, following the precedent set in the Hindustan Zinc Ltd. case. Case-Laws Service Tax Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32283