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<h1>Recipients not liable for Service Tax pre-18.4.2006. Appeal dismissed by Appellate Tribunal.</h1> The Appellate Tribunal CESTAT, CHENNAI held that recipients are not liable to pay Service Tax for services received before 18.4.2006. The department's ... Show-cause notice was issued proposing recovery of service tax and for imposition of penalties - Held that: the respondents were not liable to pay Service Tax for the period prior to 18.4.2006, on which dated Section 66A was inserted to the Finance Act, 1994 - Decided in favour of the assessee The Appellate Tribunal CESTAT, CHENNAI ruled that recipients are not liable to pay Service Tax for services received before 18.4.2006. The appeal by the department was rejected as it lacked merit. (Case citation: 2011 (2) TMI 331 - CESTAT, CHENNAI)
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