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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether service tax could be demanded on technical collaboration services received from a foreign service provider for the period prior to 18.04.2006.
Analysis: The demand arose from technical information supplied by a South Korean company under a collaboration agreement for manufacture and sale of licensed products. The liability was examined in the light of the settled position that service tax on services provided by a foreign service provider became exigible only from the date on which Section 66A of the Finance Act, 1994 came into force, namely 18.04.2006.
Conclusion: The demand of service tax, interest, and equal penalty was unsustainable for the period in question and was set aside in favour of the assessee.
Ratio Decidendi: Service tax on services received from a foreign service provider cannot be levied for a period prior to the commencement of Section 66A of the Finance Act, 1994.
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