https://www.taxtmi.com/caselaws?id=262532 Service tax on intellectual property services received from a foreign provider was not exigible for October 2004 to September 2005 because the charging mechanism for services imported from abroad under section 66A of the Finance Act, 1994 came into force only on 18 April 2006. The recipient's liability in India depended on the existence of a valid charging provision during the relevant period, and binding precedent had already held that tax could not be demanded before section 66A was introduced. The demand was therefore unsustainable and the assessee succeeded. en-us Thu, 16 Jul 2015 00:00:00 +0530 Wed, 12 Aug 2015 06:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262532 Service tax on intellectual property services received from a foreign provider was not exigible for October 2004 to September 2005 because the charging mechanism for services imported from abroad under section 66A of the Finance Act, 1994 came into force only on 18 April 2006. The recipient's liability in India depended on the existence of a valid charging provision during the relevant period, and binding precedent had already held that tax could not be demanded before section 66A was introduced. The demand was therefore unsustainable and the assessee succeeded. Case-Laws Service Tax Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262532