https://www.taxtmi.com/caselaws?id=172985 The High Court dismissed the Tax Appeal, upholding the Tribunal's decision that demanding service tax from Indian recipients for services provided by non-residents before the enactment of Section 66A was not permissible. The Court relied on previous decisions and legal constraints, affirming that the introduction of Section 66A shifted the liability for service tax and that any demand before 18.4.2006 was unsustainable. The appeal was dismissed, and the assessee's position was upheld, emphasizing the legal boundaries on taxing Indian recipients for services rendered by foreign entities prior to the statutory provision's implementation. en-us Thu, 23 Jun 2011 00:00:00 +0530 Mon, 07 Sep 2015 10:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172985 The High Court dismissed the Tax Appeal, upholding the Tribunal's decision that demanding service tax from Indian recipients for services provided by non-residents before the enactment of Section 66A was not permissible. The Court relied on previous decisions and legal constraints, affirming that the introduction of Section 66A shifted the liability for service tax and that any demand before 18.4.2006 was unsustainable. The appeal was dismissed, and the assessee's position was upheld, emphasizing the legal boundaries on taxing Indian recipients for services rendered by foreign entities prior to the statutory provision's implementation. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172985