https://www.taxtmi.com/caselaws?id=33959 The appellant's refund claim for service tax paid to a foreign-based company was initially rejected by the adjudicating authority and Commissioner (Appeals). The Larger Bench determined that the recipient could not be held liable for paying service tax before 1-1-2005. Despite objections raised by the Department citing previous decisions, the Tribunal ruled in favor of the appellant based on the Larger Bench decision, concluding that the appellant was not liable to pay service tax. The matter was remanded to the adjudicating authority for further consideration in accordance with legal provisions and case laws. en-us Fri, 02 Jan 2009 00:00:00 +0530 Mon, 29 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33959 The appellant's refund claim for service tax paid to a foreign-based company was initially rejected by the adjudicating authority and Commissioner (Appeals). The Larger Bench determined that the recipient could not be held liable for paying service tax before 1-1-2005. Despite objections raised by the Department citing previous decisions, the Tribunal ruled in favor of the appellant based on the Larger Bench decision, concluding that the appellant was not liable to pay service tax. The matter was remanded to the adjudicating authority for further consideration in accordance with legal provisions and case laws. Case-Laws Service Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33959