<h1>Mumbai High Court: Service Tax on Imported Services Applicable Only After April 18, 2006, per Finance Act Section 66A.</h1> The Mumbai High Court ruled that service tax on the import of services into India was only legally applicable after the introduction of Section 66A of the Finance Act 1994, effective from April 18, 2006. This decision resolved a dispute concerning the taxation of imported services, clarifying that no such tax could be levied for periods before this date.