https://www.taxtmi.com/caselaws?id=77042 Service tax on services received from abroad could not be fastened on the recipient for the period before 18-04-2006, because the charge shifted to the Indian recipient only after Section 66A came into force. For the period from 18-04-2006 to 31-03-2007, liability could not be sustained on a blanket assumption that all received services were taxable; the specific taxable category had to be identified, along with any applicable exemption, before demand could be confirmed. The text emphasises that proper classification and compliance with natural justice are necessary before imposing tax, interest, or penalties on imported services. en-us Thu, 20 May 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77042 Service tax on services received from abroad could not be fastened on the recipient for the period before 18-04-2006, because the charge shifted to the Indian recipient only after Section 66A came into force. For the period from 18-04-2006 to 31-03-2007, liability could not be sustained on a blanket assumption that all received services were taxable; the specific taxable category had to be identified, along with any applicable exemption, before demand could be confirmed. The text emphasises that proper classification and compliance with natural justice are necessary before imposing tax, interest, or penalties on imported services. Case-Laws Service Tax Thu, 20 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77042