https://www.taxtmi.com/caselaws?id=76654 Service tax on technical collaboration services received from a foreign service provider was not leviable for the period before 18.04.2006, because liability under Section 66A of the Finance Act, 1994 arose only from that date. On that basis, the demand for service tax, interest and equal penalty was unsustainable and was set aside in favour of the assessee. en-us Thu, 20 May 2010 00:00:00 +0530 Mon, 12 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76654 Service tax on technical collaboration services received from a foreign service provider was not leviable for the period before 18.04.2006, because liability under Section 66A of the Finance Act, 1994 arose only from that date. On that basis, the demand for service tax, interest and equal penalty was unsustainable and was set aside in favour of the assessee. Case-Laws Service Tax Thu, 20 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76654