https://www.taxtmi.com/caselaws?id=75986 The court clarified that before the introduction of Section 66A of the Finance Act, 1994, services provided by non-residents to Indian residents were not taxable. Post the enactment of Section 66A, such services became subject to service tax, treating the recipient as if they provided the service in India. The judgment relied on previous decisions to establish that Section 66A applied only from 18.04.2006 onwards, granting legal authority to levy service tax on Indian residents for services received from non-residents. Show cause notices issued before this date were quashed, providing clarity on the taxation of cross-border services in such scenarios. en-us Mon, 24 May 2010 00:00:00 +0530 Thu, 24 Apr 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75986 The court clarified that before the introduction of Section 66A of the Finance Act, 1994, services provided by non-residents to Indian residents were not taxable. Post the enactment of Section 66A, such services became subject to service tax, treating the recipient as if they provided the service in India. The judgment relied on previous decisions to establish that Section 66A applied only from 18.04.2006 onwards, granting legal authority to levy service tax on Indian residents for services received from non-residents. Show cause notices issued before this date were quashed, providing clarity on the taxation of cross-border services in such scenarios. Case-Laws Service Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75986