https://www.taxtmi.com/caselaws?id=30059 The court held that the recipient of taxable service provided by a non-resident or from outside India became liable to pay service tax only from January 1, 2005, as specified by Notification No. 36/2004. The judgment favored the assessee, ruling that the appellant was not liable to pay service tax prior to January 1, 2005, in line with previous decisions. The appeal was to be listed before the Division Bench for final disposal. en-us Fri, 27 Jun 2008 00:00:00 +0530 Wed, 24 Aug 2016 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30059 The court held that the recipient of taxable service provided by a non-resident or from outside India became liable to pay service tax only from January 1, 2005, as specified by Notification No. 36/2004. The judgment favored the assessee, ruling that the appellant was not liable to pay service tax prior to January 1, 2005, in line with previous decisions. The appeal was to be listed before the Division Bench for final disposal. Case-Laws Service Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30059