https://www.taxtmi.com/caselaws?id=32635 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellants in a case concerning the liability of Service Tax on Consulting Engineers services received from outside India. The Tribunal held that the recipient is not liable to pay Service Tax unless specific legal requirements, including a Notification under Section 68(2) of the Finance Act, 1994 and compliance with Rule 2(1)(d)(iv) in the Service Tax Rules, 1994, are met. Relying on the precedent set by the Larger Bench in the Hindustan Zinc Ltd. case, the Tribunal allowed the appeal, emphasizing the importance of fulfilling legal requirements before imposing Service Tax. en-us Wed, 17 Sep 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32635 The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellants in a case concerning the liability of Service Tax on Consulting Engineers services received from outside India. The Tribunal held that the recipient is not liable to pay Service Tax unless specific legal requirements, including a Notification under Section 68(2) of the Finance Act, 1994 and compliance with Rule 2(1)(d)(iv) in the Service Tax Rules, 1994, are met. Relying on the precedent set by the Larger Bench in the Hindustan Zinc Ltd. case, the Tribunal allowed the appeal, emphasizing the importance of fulfilling legal requirements before imposing Service Tax. Case-Laws Service Tax Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32635