https://www.taxtmi.com/caselaws?id=34396 Service tax on business auxiliary services received from a foreign provider was held payable only from 18.04.2006, so the demand for the earlier period did not survive and was set aside. Penalties under Sections 76 and 78 of the Finance Act, 1994 were also held unsustainable because a then-operative departmental circular stated that services provided beyond India's territorial waters were not liable to service tax, giving the assessee reasonable cause under Section 80. The penalty under Section 77 was upheld. en-us Fri, 28 Aug 2009 00:00:00 +0530 Mon, 28 Apr 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34396 Service tax on business auxiliary services received from a foreign provider was held payable only from 18.04.2006, so the demand for the earlier period did not survive and was set aside. Penalties under Sections 76 and 78 of the Finance Act, 1994 were also held unsustainable because a then-operative departmental circular stated that services provided beyond India's territorial waters were not liable to service tax, giving the assessee reasonable cause under Section 80. The penalty under Section 77 was upheld. Case-Laws Service Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34396