https://www.taxtmi.com/caselaws?id=203259 Service tax could not be fastened on the recipient of services from a foreign service provider for the period before 18.04.2006, because the levy on the recipient arose only with the statutory introduction of Section 66A of the Finance Act, 2006. The Tribunal followed the binding view that the pre-Section 66A rule purporting to impose recipient liability was not sustainable for that earlier period. Accordingly, the demand for service tax prior to 18.04.2006 was held unsustainable, and the order relieving the respondent from liability was upheld. en-us Fri, 03 Dec 2010 00:00:00 +0530 Mon, 16 May 2011 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203259 Service tax could not be fastened on the recipient of services from a foreign service provider for the period before 18.04.2006, because the levy on the recipient arose only with the statutory introduction of Section 66A of the Finance Act, 2006. The Tribunal followed the binding view that the pre-Section 66A rule purporting to impose recipient liability was not sustainable for that earlier period. Accordingly, the demand for service tax prior to 18.04.2006 was held unsustainable, and the order relieving the respondent from liability was upheld. Case-Laws Service Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203259