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2011 (4) TMI 913 - AT - Service TaxService tax liability for the services received from abroad - Waiver of pre-deposit - Held that:- In a recent judgment arising out of a SLP filed before the Hon'ble Supreme Court in the case of Commissioner Vs. Bhandari Hosiery Exports Ltd. [2010 (10) TMI 907 - SUPREME COURT] that till the time Section 66A was enacted i.e.earlier to 18.4.2006 only the person who rendered the service was liable to pay tax and not the recipient of the service from a person resident outside India - in favour of the assessee
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