https://www.taxtmi.com/caselaws?id=216825 The High Court dismissed the tax appeal, affirming that service tax on services provided by non-residents to Indian recipients could only be levied from the enactment of Section 66A of the Finance Act, 2006, on 18.4.2006. The court held that prior to this provision, there was no legal basis to impose service tax on Indian recipients for services rendered by non-residents. The decision was in line with the Tribunal's ruling and the Bombay High Court's interpretation, with no substantial question of law identified, and parties were directed to bear their own costs. en-us Mon, 02 Jul 2012 00:00:00 +0530 Wed, 13 Nov 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216825 The High Court dismissed the tax appeal, affirming that service tax on services provided by non-residents to Indian recipients could only be levied from the enactment of Section 66A of the Finance Act, 2006, on 18.4.2006. The court held that prior to this provision, there was no legal basis to impose service tax on Indian recipients for services rendered by non-residents. The decision was in line with the Tribunal's ruling and the Bombay High Court's interpretation, with no substantial question of law identified, and parties were directed to bear their own costs. Case-Laws Service Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216825