https://www.taxtmi.com/caselaws?id=381487 Liability to pay service tax on technical know-how and related services received from persons outside India on reverse charge basis arose only after insertion of section 66A of the Finance Act, 1994 with effect from 18.04.2006. For the period before that date, including financial year 2005-06, the charge was not legally attracted. As the principal demand failed, the connected levy of interest and penalties also could not survive, and the demand was set aside in favour of the assessee. en-us Wed, 16 Jan 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381487 Liability to pay service tax on technical know-how and related services received from persons outside India on reverse charge basis arose only after insertion of section 66A of the Finance Act, 1994 with effect from 18.04.2006. For the period before that date, including financial year 2005-06, the charge was not legally attracted. As the principal demand failed, the connected levy of interest and penalties also could not survive, and the demand was set aside in favour of the assessee. Case-Laws Service Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381487