https://www.taxtmi.com/caselaws?id=4333 Service tax could not be fastened on the Indian service recipient for payments made to foreign service providers for the period before 16.08.2002 because, under the pre-amendment Service Tax Rules, liability on behalf of a non-resident provider depended on explicit authorisation. The contractual terms contained no such express authorisation, and a general agreement could not be treated as a blanket consent to future tax liability. The later amendment widening recipient liability did not apply retrospectively. The demand for the pre-amendment period was therefore held unsustainable, and the order was set aside to that extent. en-us Wed, 04 Jan 2006 00:00:00 +0530 Wed, 19 Oct 2016 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4333 Service tax could not be fastened on the Indian service recipient for payments made to foreign service providers for the period before 16.08.2002 because, under the pre-amendment Service Tax Rules, liability on behalf of a non-resident provider depended on explicit authorisation. The contractual terms contained no such express authorisation, and a general agreement could not be treated as a blanket consent to future tax liability. The later amendment widening recipient liability did not apply retrospectively. The demand for the pre-amendment period was therefore held unsustainable, and the order was set aside to that extent. Case-Laws Service Tax Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4333