https://www.taxtmi.com/caselaws?id=75966 Recipient liability for service tax on services received from abroad could not be fastened for any period before 18.04.2006, when Section 66A was inserted. The text notes that offshore services were treated as taxable from 01.01.2005 under the notification-based regime, but the demand in issue related to a period preceding 18.04.2006 and was therefore not sustainable. The appeal accordingly failed. en-us Tue, 02 Mar 2010 00:00:00 +0530 Fri, 28 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75966 Recipient liability for service tax on services received from abroad could not be fastened for any period before 18.04.2006, when Section 66A was inserted. The text notes that offshore services were treated as taxable from 01.01.2005 under the notification-based regime, but the demand in issue related to a period preceding 18.04.2006 and was therefore not sustainable. The appeal accordingly failed. Case-Laws Service Tax Tue, 02 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75966