https://www.taxtmi.com/caselaws?id=202558 Service tax could not be demanded from an Indian recipient for services received from foreign service providers for the period before 18-4-2006. The governing principle applied was that, prior to insertion of Section 66A, there was no statutory authority to fasten service tax liability on the recipient of services from outside India, and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 could not validly shift the charge from the foreign service provider to the recipient when the parent Act did not provide for it. The demand for the pre-18-4-2006 period was therefore unsustainable and unenforceable against the assessee. en-us Thu, 13 May 2010 00:00:00 +0530 Fri, 11 Mar 2011 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202558 Service tax could not be demanded from an Indian recipient for services received from foreign service providers for the period before 18-4-2006. The governing principle applied was that, prior to insertion of Section 66A, there was no statutory authority to fasten service tax liability on the recipient of services from outside India, and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 could not validly shift the charge from the foreign service provider to the recipient when the parent Act did not provide for it. The demand for the pre-18-4-2006 period was therefore unsustainable and unenforceable against the assessee. Case-Laws Service Tax Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202558