https://www.taxtmi.com/caselaws?id=363692 Service tax could not be demanded from an Indian recipient for services received from overseas agencies for the period before 18.04.2006, because there was then no charging provision fastening such liability on the recipient under the Service Tax Rules, 1994. The later amendment could not validate the levy for the earlier period, so the demand was unsustainable. As the tax demand failed, the penalties under Sections 76, 77 and 78 of the Finance Act also could not survive independently and were set aside. en-us Wed, 06 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363692 Service tax could not be demanded from an Indian recipient for services received from overseas agencies for the period before 18.04.2006, because there was then no charging provision fastening such liability on the recipient under the Service Tax Rules, 1994. The later amendment could not validate the levy for the earlier period, so the demand was unsustainable. As the tax demand failed, the penalties under Sections 76, 77 and 78 of the Finance Act also could not survive independently and were set aside. Case-Laws Service Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363692