https://www.taxtmi.com/caselaws?id=215038 Service tax could not be levied in India on the recipient of services received from foreign-based providers before Section 66A came into force on 18.04.2006. The charging provision taxed the person rendering the service, and liability could not be shifted to the recipient by delegated rules or a notification in the absence of statutory authority. Rule 2(d)(iv) of the Service Tax Rules, 1994 and Notification No. 12/2002-ST were insufficient to create the levy. The demand for the prior period was therefore unsustainable. en-us Mon, 02 Jul 2012 00:00:00 +0530 Mon, 23 Jul 2012 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215038 Service tax could not be levied in India on the recipient of services received from foreign-based providers before Section 66A came into force on 18.04.2006. The charging provision taxed the person rendering the service, and liability could not be shifted to the recipient by delegated rules or a notification in the absence of statutory authority. Rule 2(d)(iv) of the Service Tax Rules, 1994 and Notification No. 12/2002-ST were insufficient to create the levy. The demand for the prior period was therefore unsustainable. Case-Laws Service Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215038