https://www.taxtmi.com/caselaws?id=167804 Service tax demands on recipients of services from abroad, including business auxiliary services, were examined in light of section 66A of the Finance Act, 1994 becoming effective from 18 April 2006. The court did not decide the taxability question on merits for either the pre- or post-18 April 2006 periods. Instead, it directed the adjudicating authority to grant a full hearing, consider the petitioners' submissions and the cited High Court and Supreme Court authorities, and then decide the show-cause proceedings afresh in accordance with law. All contentions, including the sustainability of the demands, were left open for adjudication. en-us Wed, 09 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167804 Service tax demands on recipients of services from abroad, including business auxiliary services, were examined in light of section 66A of the Finance Act, 1994 becoming effective from 18 April 2006. The court did not decide the taxability question on merits for either the pre- or post-18 April 2006 periods. Instead, it directed the adjudicating authority to grant a full hearing, consider the petitioners' submissions and the cited High Court and Supreme Court authorities, and then decide the show-cause proceedings afresh in accordance with law. All contentions, including the sustainability of the demands, were left open for adjudication. Case-Laws VAT and Sales Tax Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167804