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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court of India dismissed the appeal citing no merit.</h1> Supreme Court of India dismissed the appeal citing no merit. - 2009 (14) S.T.R. J125 (S.C.) Service Tax - Import of Services - applicability of service tax - not taxable prior to 01.01.2005 - Department's Appeal dismissed - Tribunal (in 2008 -TMI - 30059 - CESTAT-LB) held that - taxable service provided by a non-resident or from outside India, having been specified as ‘taxable service’ only w.e.f. 1.1.2005, under Not. 36/04, recipient of such service could not be held liable for paying service tax prior to 1.1.05, notwithstanding the amendment in Rule 2 (1)(d) under Not. 12/02 Supreme Court of India dismissed the appeal citing no merit.

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