https://www.taxtmi.com/caselaws?id=235187 Service tax on services received in India from a person located abroad became chargeable only from 18.04.2006, when Section 66A of the Finance Act, 1994 came into force. The Tribunal relied on binding precedent and the departmental circular dated 26.09.2011 to confirm that no recipient-side liability existed for the prior period. Accordingly, a demand covering the pre-18.04.2006 period was not sustainable, and the assessee succeeded. en-us Thu, 09 Aug 2012 00:00:00 +0530 Mon, 15 Jul 2013 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235187 Service tax on services received in India from a person located abroad became chargeable only from 18.04.2006, when Section 66A of the Finance Act, 1994 came into force. The Tribunal relied on binding precedent and the departmental circular dated 26.09.2011 to confirm that no recipient-side liability existed for the prior period. Accordingly, a demand covering the pre-18.04.2006 period was not sustainable, and the assessee succeeded. Case-Laws Service Tax Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235187