https://www.taxtmi.com/caselaws?id=75900 In the absence of a charging provision, reverse-charge service tax could not be imposed on the recipient for services received from a non-resident or person outside India. Rule 2(1)(d)(iv) of the Service Tax Rules, 2002 could not by itself create the tax liability, because the statutory basis for such levy arose only with insertion of section 66A of the Finance Act, 1994. As the relevant period preceded section 66A, the levy on the recipient for that period was unsustainable. en-us Thu, 13 Aug 2009 00:00:00 +0530 Mon, 24 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75900 In the absence of a charging provision, reverse-charge service tax could not be imposed on the recipient for services received from a non-resident or person outside India. Rule 2(1)(d)(iv) of the Service Tax Rules, 2002 could not by itself create the tax liability, because the statutory basis for such levy arose only with insertion of section 66A of the Finance Act, 1994. As the relevant period preceded section 66A, the levy on the recipient for that period was unsustainable. Case-Laws Service Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75900