https://www.taxtmi.com/caselaws?id=210003 Service tax could not be levied on an Indian recipient for business auxiliary services received from foreign agents before section 66A of the Finance Act, 1994 came into force. The governing position was that, for the pre-section 66A period, there was no statutory authority to fasten recipient-side liability on services imported from abroad. The earlier Larger Bench view did not establish liability from 1 January 2005, and the subsequent High Court ruling confirmed that such tax could not be imposed for the pre-66A period. The demand for 16 June 2005 to 31 December 2005 was therefore not sustainable. en-us Fri, 10 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210003 Service tax could not be levied on an Indian recipient for business auxiliary services received from foreign agents before section 66A of the Finance Act, 1994 came into force. The governing position was that, for the pre-section 66A period, there was no statutory authority to fasten recipient-side liability on services imported from abroad. The earlier Larger Bench view did not establish liability from 1 January 2005, and the subsequent High Court ruling confirmed that such tax could not be imposed for the pre-66A period. The demand for 16 June 2005 to 31 December 2005 was therefore not sustainable. Case-Laws Service Tax Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210003