https://www.taxtmi.com/caselaws?id=438667 The Tribunal dismissed the appeal, upholding the original authority's decision, finding that the appellant was not liable to pay service tax on fees paid to foreign banks for External Commercial borrowings under the Reverse Charge mechanism. The Department failed to prove the liability of the disputed amount as the foreign banks had permanent establishments in India. The Respondent's request for a change in the cause title was allowed. en-us Fri, 26 May 2023 00:00:00 +0530 Wed, 07 Jun 2023 08:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438667 The Tribunal dismissed the appeal, upholding the original authority's decision, finding that the appellant was not liable to pay service tax on fees paid to foreign banks for External Commercial borrowings under the Reverse Charge mechanism. The Department failed to prove the liability of the disputed amount as the foreign banks had permanent establishments in India. The Respondent's request for a change in the cause title was allowed. Case-Laws Service Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438667