https://www.taxtmi.com/caselaws?id=204806 The Appellate Tribunal upheld the decision of the Commissioner (Appeal) and rejected the Revenue's appeal regarding the levy of service tax on technical services received from a foreign provider. The Tribunal affirmed that the reverse charge mechanism under Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, was effective only from 18.04.2006, rendering any demand for service tax prior to this date invalid. The legal position established by the Hon'ble High Court clarified the authority to tax services received by Indian residents from abroad, emphasizing the significance of Section 66A in enabling such taxation. en-us Fri, 15 Apr 2011 00:00:00 +0530 Wed, 27 Jul 2011 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204806 The Appellate Tribunal upheld the decision of the Commissioner (Appeal) and rejected the Revenue's appeal regarding the levy of service tax on technical services received from a foreign provider. The Tribunal affirmed that the reverse charge mechanism under Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, was effective only from 18.04.2006, rendering any demand for service tax prior to this date invalid. The legal position established by the Hon'ble High Court clarified the authority to tax services received by Indian residents from abroad, emphasizing the significance of Section 66A in enabling such taxation. Case-Laws Service Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204806