https://www.taxtmi.com/caselaws?id=34218 The tribunal ruled in favor of the appellants, determining that the liability to pay service tax for services rendered outside India by a non-resident service provider to individuals in India should commence from the enactment of Section 66A of the Finance Act, 1994 on 18.04.2006, not from 01.01.2005 as claimed by the Revenue. The decision aligned with the Bombay High Court's precedent, emphasizing that prior to Section 66A, there was no legal basis to impose service tax on Indian recipients of services from non-residents. The tribunal set aside the previous orders and allowed the appeals based on the Bombay High Court's interpretation. en-us Wed, 22 Apr 2009 00:00:00 +0530 Fri, 29 Jan 2010 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34218 The tribunal ruled in favor of the appellants, determining that the liability to pay service tax for services rendered outside India by a non-resident service provider to individuals in India should commence from the enactment of Section 66A of the Finance Act, 1994 on 18.04.2006, not from 01.01.2005 as claimed by the Revenue. The decision aligned with the Bombay High Court's precedent, emphasizing that prior to Section 66A, there was no legal basis to impose service tax on Indian recipients of services from non-residents. The tribunal set aside the previous orders and allowed the appeals based on the Bombay High Court's interpretation. Case-Laws Service Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34218