https://www.taxtmi.com/caselaws?id=159820 SC dismissed the appeal, upholding the HC's finding that Rule 2(1)(d)(iv) cannot create a tax liability absent statutory authorization. The Court held that prior to insertion of section 66A (effective 18-4-2006) there was no legal authority to levy service tax on import of services, and the Explanation to section 65(105) did not confer such taxing power. The tax demand was therefore unsustainable. en-us Mon, 14 Dec 2009 00:00:00 +0530 Tue, 02 Sep 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159820 SC dismissed the appeal, upholding the HC's finding that Rule 2(1)(d)(iv) cannot create a tax liability absent statutory authorization. The Court held that prior to insertion of section 66A (effective 18-4-2006) there was no legal authority to levy service tax on import of services, and the Explanation to section 65(105) did not confer such taxing power. The tax demand was therefore unsustainable. Case-Laws Service Tax Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159820