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of <h1>Rajasthan High Court rules on tax liability for service recipients pre-2005</h1> <h3>UNION OF INDIA Versus ADITYA CEMENT</h3> UNION OF INDIA Versus ADITYA CEMENT - 2008 (10) S.T.R. 228 (Raj.) , [2008] 16 STT 59 (RAJ.) The High Court of Rajasthan dismissed the appeal stating that the liability for tax payment could not be imposed on the recipient of services before 1.1.2005 as per Sections 65, 66, 66A, and 68 of the law. No error or substantial question of law was found.
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