https://www.taxtmi.com/caselaws?id=378822 Service tax on imported services on reverse charge basis was not leviable for the period before Section 66A came into force on 18.04.2006, so demands for that earlier period were unsustainable. Services relating to ADB projects were treated as exempt under Notification No. 16/2002-ST read with the United Nations (Privileges and Immunities) Act, and remittances for foreign publication subscriptions were not taxable where no taxable service was procured. Interest was maintained on the admitted tax liability, but penalties were waived under Section 80 of the Finance Act, 1994, with penalties under Sections 77 and 78 not surviving to the extent set aside. en-us Mon, 26 Nov 2018 00:00:00 +0530 Tue, 23 Apr 2019 06:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378822 Service tax on imported services on reverse charge basis was not leviable for the period before Section 66A came into force on 18.04.2006, so demands for that earlier period were unsustainable. Services relating to ADB projects were treated as exempt under Notification No. 16/2002-ST read with the United Nations (Privileges and Immunities) Act, and remittances for foreign publication subscriptions were not taxable where no taxable service was procured. Interest was maintained on the admitted tax liability, but penalties were waived under Section 80 of the Finance Act, 1994, with penalties under Sections 77 and 78 not surviving to the extent set aside. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378822