https://www.taxtmi.com/caselaws?id=33033 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeals filed by the Revenue. It was held that liability to pay service tax for services received from abroad was not applicable before the introduction of specific rules and sections, as clarified by legal precedents and judgments. The Tribunal emphasized that demands on Indian companies for tax on services received from abroad before the enactment of Section 66A were not sustainable. en-us Mon, 06 Apr 2009 00:00:00 +0530 Fri, 25 Apr 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33033 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeals filed by the Revenue. It was held that liability to pay service tax for services received from abroad was not applicable before the introduction of specific rules and sections, as clarified by legal precedents and judgments. The Tribunal emphasized that demands on Indian companies for tax on services received from abroad before the enactment of Section 66A were not sustainable. Case-Laws Service Tax Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33033