2007 (3) TMI 93 - AT - Service Tax

Service tax - Department contended that appellant liable for service tax for the services provided in India Held that department contention is not correct and allow appeal of appellant

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of a foreign company based in Singapore providing consultancy services to an Indian company. The tribunal stated that service tax cannot be charged from a foreign company with no business establishment in India prior to 2002. The appeal was allowed, and the order of the Commissioner (Appeals) was set aside.