https://www.taxtmi.com/caselaws?id=75191 Service tax on imported services could not be fastened on the recipient for the period before section 66A came into force, because recipient liability required an express charging provision and could not rest on Rule 2(1)(d)(iv) alone. The governing principle applied was that a service recipient becomes liable for services received from a non-resident or person outside India only when the statute specifically creates that liability. On that basis, the assessee was not liable for the disputed period prior to 18-04-2006. en-us Tue, 04 Aug 2009 00:00:00 +0530 Sun, 28 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75191 Service tax on imported services could not be fastened on the recipient for the period before section 66A came into force, because recipient liability required an express charging provision and could not rest on Rule 2(1)(d)(iv) alone. The governing principle applied was that a service recipient becomes liable for services received from a non-resident or person outside India only when the statute specifically creates that liability. On that basis, the assessee was not liable for the disputed period prior to 18-04-2006. Case-Laws Service Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75191