https://www.taxtmi.com/caselaws?id=422169 Service tax could not be levied on services received from a foreign parent company for the period before insertion of Section 66A of the Finance Act, 1994, because Rule 2(1)(d)(iv) of the Service Tax Rules, 2004 could not create a tax charge without supporting parent statutory authority. The explanation below Section 65(105) also did not authorise taxation of imported services. The position had already been accepted by the Supreme Court and followed in the appellant's own case, so the demand for the pre-18/04/2006 period was held unsustainable and set aside. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 21 Oct 2022 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422169 Service tax could not be levied on services received from a foreign parent company for the period before insertion of Section 66A of the Finance Act, 1994, because Rule 2(1)(d)(iv) of the Service Tax Rules, 2004 could not create a tax charge without supporting parent statutory authority. The explanation below Section 65(105) also did not authorise taxation of imported services. The position had already been accepted by the Supreme Court and followed in the appellant's own case, so the demand for the pre-18/04/2006 period was held unsustainable and set aside. Case-Laws Service Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422169