https://www.taxtmi.com/caselaws?id=32340 Offshore commission paid to a foreign brand company for services received from outside India, and with no office in India, was held not liable to service tax for the disputed period before recipient liability was statutorily introduced. The Tribunal followed its earlier view that services rendered from outside India were not exigible prior to the insertion of the recipient-liability provision, relied on the departmental circular stating that services provided beyond the territorial waters were outside the tax net until amendment, and noted the Larger Bench view on foreign consultancy services. The demand for the period in question was therefore unsustainable and the assessee succeeded on merits. en-us Fri, 05 Dec 2008 00:00:00 +0530 Fri, 06 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32340 Offshore commission paid to a foreign brand company for services received from outside India, and with no office in India, was held not liable to service tax for the disputed period before recipient liability was statutorily introduced. The Tribunal followed its earlier view that services rendered from outside India were not exigible prior to the insertion of the recipient-liability provision, relied on the departmental circular stating that services provided beyond the territorial waters were outside the tax net until amendment, and noted the Larger Bench view on foreign consultancy services. The demand for the period in question was therefore unsustainable and the assessee succeeded on merits. Case-Laws Service Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32340