https://www.taxtmi.com/caselaws?id=208071 Recipient liability for service tax on technical assistance received from a foreign company could not be fastened for the period before section 66A of the Finance Act, 1994 came into force. The demand proceeded on the basis that the foreign provider had no office in India, but the settled legal position, as applied by the CESTAT, was that no service tax could be recovered from the recipient for such foreign services prior to 18.04.2006. The liability was therefore not sustainable for the disputed period, and the Revenue's challenge failed. en-us Wed, 13 Apr 2011 00:00:00 +0530 Wed, 04 Jan 2012 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208071 Recipient liability for service tax on technical assistance received from a foreign company could not be fastened for the period before section 66A of the Finance Act, 1994 came into force. The demand proceeded on the basis that the foreign provider had no office in India, but the settled legal position, as applied by the CESTAT, was that no service tax could be recovered from the recipient for such foreign services prior to 18.04.2006. The liability was therefore not sustainable for the disputed period, and the Revenue's challenge failed. Case-Laws Service Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208071