https://www.taxtmi.com/caselaws?id=349749 The judgment clarified that service tax could not be imposed before 17-4-2006 on Indian recipients of services from abroad, as there was no legal basis for such taxation prior to the introduction of Section 66A of the Finance Act, 1994. The court invalidated demands for service tax made before this date, emphasizing that tax authorities lacked the power to levy such taxes without the statutory framework provided by Section 66A. The decision highlighted the importance of Section 66A in granting legal authority for taxing recipients of taxable services from non-residents, making pre-Section 66A service tax demands unlawful. en-us Thu, 05 Oct 2017 00:00:00 +0530 Wed, 25 Oct 2017 08:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349749 The judgment clarified that service tax could not be imposed before 17-4-2006 on Indian recipients of services from abroad, as there was no legal basis for such taxation prior to the introduction of Section 66A of the Finance Act, 1994. The court invalidated demands for service tax made before this date, emphasizing that tax authorities lacked the power to levy such taxes without the statutory framework provided by Section 66A. The decision highlighted the importance of Section 66A in granting legal authority for taxing recipients of taxable services from non-residents, making pre-Section 66A service tax demands unlawful. Case-Laws Service Tax Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349749