CHARGE OF SERVICE TAX ON SERVICES RECEIVED FROM OUTSIDE INDIA.

Service tax on cross-border services arises from enactment-based commencement, making liability effective from the statute's commencement.

Service tax on taxable services provided by non-residents or persons located outside India to recipients in India is chargeable under the reverse charge mechanism only from the date when the statutory provision bringing such services within tax came into force; the Board accepts this position and has rescinded the earlier instruction that directed defence of levy from an earlier date, directing appropriate action in pending disputes.