https://www.taxtmi.com/caselaws?id=311716 The Tribunal set aside the impugned order and allowed the appeal, concluding that the appellant was not liable to pay service tax under Section 66A of the Finance Act, 1994, for services received from abroad. The Tribunal recognized the situation as revenue neutral, given that the service tax paid was refundable under Notification No. 41/2007 and the appellant was entitled to cenvat credit. Consequently, no penalty was imposed, and the extended period of limitation invoked by the Revenue was deemed inappropriate. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 10 Jan 2024 09:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311716 The Tribunal set aside the impugned order and allowed the appeal, concluding that the appellant was not liable to pay service tax under Section 66A of the Finance Act, 1994, for services received from abroad. The Tribunal recognized the situation as revenue neutral, given that the service tax paid was refundable under Notification No. 41/2007 and the appellant was entitled to cenvat credit. Consequently, no penalty was imposed, and the extended period of limitation invoked by the Revenue was deemed inappropriate. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311716