https://www.taxtmi.com/caselaws?id=32949 In a service tax dispute involving services received from a provider located outside India, the Tribunal noted divergent views on when recipient liability arose, with one view from 1 January 2005 and another from 18 April 2006 after amendment. On that prima facie conflict in legal position, it found that suppression was not established for purposes of pre-deposit and penalty. Accordingly, pre-deposit of the service tax and penalty was waived and stay was granted. en-us Thu, 11 Sep 2008 00:00:00 +0530 Mon, 13 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32949 In a service tax dispute involving services received from a provider located outside India, the Tribunal noted divergent views on when recipient liability arose, with one view from 1 January 2005 and another from 18 April 2006 after amendment. On that prima facie conflict in legal position, it found that suppression was not established for purposes of pre-deposit and penalty. Accordingly, pre-deposit of the service tax and penalty was waived and stay was granted. Case-Laws Service Tax Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32949