https://www.taxtmi.com/caselaws?id=76156 Service tax on Consulting Engineer's Services received from a foreign company could not be demanded from the Indian recipient for the period June 1999 to June 2002 because the recipient's liability had not been created under the law then in force. The relevant rules were amended only later, and the statutory provisions were brought into effect subsequently. In the absence of an applicable charging provision for the impugned period, the demand was unsustainable and the order was set aside in favour of the assessee. en-us Thu, 12 Nov 2009 00:00:00 +0530 Sat, 12 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76156 Service tax on Consulting Engineer's Services received from a foreign company could not be demanded from the Indian recipient for the period June 1999 to June 2002 because the recipient's liability had not been created under the law then in force. The relevant rules were amended only later, and the statutory provisions were brought into effect subsequently. In the absence of an applicable charging provision for the impugned period, the demand was unsustainable and the order was set aside in favour of the assessee. Case-Laws Service Tax Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76156