https://www.taxtmi.com/caselaws?id=34566 The Appellate Tribunal CESTAT, New Delhi, dismissed all three appeals of the Revenue regarding the liability of service tax on technical information and assistance received by the service recipient. The Tribunal upheld the appellant's contention that certain categories of services were not taxable before a specific date, emphasizing that the liability to pay service tax from the recipient arises only when there is a statutory provision to that effect. The Tribunal favored the legal principles established by the Bombay High Court over conflicting judgments, highlighting the importance of statutory provisions under the Finance Act, 1994. en-us Wed, 15 Jul 2009 00:00:00 +0530 Thu, 17 Apr 2014 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34566 The Appellate Tribunal CESTAT, New Delhi, dismissed all three appeals of the Revenue regarding the liability of service tax on technical information and assistance received by the service recipient. The Tribunal upheld the appellant's contention that certain categories of services were not taxable before a specific date, emphasizing that the liability to pay service tax from the recipient arises only when there is a statutory provision to that effect. The Tribunal favored the legal principles established by the Bombay High Court over conflicting judgments, highlighting the importance of statutory provisions under the Finance Act, 1994. Case-Laws Service Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34566