2015 (8) TMI 400

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..... of service tax from the service recipient, provided by the foreign company utilising in India, was introduced by Section 66A of Finance Act, 1994 with effect from 18.4.2006. - No reason to interfere the order of Commissioner (Appeals) - Decided against Revenue. - Appeal No. : ST/20/2008 - ORDER No. A/11102/2015 - Dated:- 24-7-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant .....

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..... that liability of service tax from the service recipient, provided by the foreign company utilising in India, was introduced by Section 66A of Finance Act, 1994 with effect from 18.4.2006. 3. In view of that, we do not find any reason to interfere the order of Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. (Order dictated and pronounced in the open Court) .....

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