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of <h1>Supreme Court Confirms No Service Tax on Overseas Services Before April 18, 2006, Per Section 66A.</h1> The circular discusses the implications of the Bombay High Court's decision in the case of Indian National Shipowners Association (INSA) vs. Union of India, where it was determined that service tax could not be levied on services received outside India by Indian residents prior to the enactment of Section 66A on April 18, 2006. The Supreme Court upheld this decision. However, for services received in India from non-residents without an Indian establishment, service tax liability arises from January 1, 2005, as per previous rulings in cases like Hindustan Zinc Ltd and Aditya Cement. The circular instructs field formations to apply these principles in ongoing disputes.
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