https://www.taxtmi.com/caselaws?id=32339 The Tribunal held that payments made for services received before the introduction of service tax on 'Technical Consultancy Services' are not taxable even if the payment was made after the tax introduction. Additionally, the Tribunal ruled that services received from overseas parties without an office in India are not subject to service tax based on a precedent. Consequently, the Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. en-us Fri, 05 Dec 2008 00:00:00 +0530 Fri, 24 Jul 2009 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32339 The Tribunal held that payments made for services received before the introduction of service tax on 'Technical Consultancy Services' are not taxable even if the payment was made after the tax introduction. Additionally, the Tribunal ruled that services received from overseas parties without an office in India are not subject to service tax based on a precedent. Consequently, the Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief. Case-Laws Service Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32339