https://www.taxtmi.com/caselaws?id=203606 The court declared the Explanation to Sec. 65(105) of the Finance Act, 1994, and the amended Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as ultra vires, invalidating show cause notices issued under this provision. The judgment emphasized the necessity of Section 66(A) for levying service tax on cross-border services, clarifying that service tax could not be imposed before 17-4-2006 on services provided from outside India. The decision highlighted the legal authority required for levying service tax on recipients of taxable services from abroad, leading to the quashing of show cause notices and the closure of related petitions. en-us Wed, 03 Nov 2010 00:00:00 +0530 Thu, 22 Dec 2011 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203606 The court declared the Explanation to Sec. 65(105) of the Finance Act, 1994, and the amended Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, as ultra vires, invalidating show cause notices issued under this provision. The judgment emphasized the necessity of Section 66(A) for levying service tax on cross-border services, clarifying that service tax could not be imposed before 17-4-2006 on services provided from outside India. The decision highlighted the legal authority required for levying service tax on recipients of taxable services from abroad, leading to the quashing of show cause notices and the closure of related petitions. Case-Laws Service Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203606