https://www.taxtmi.com/caselaws?id=32289 Consulting engineer service received in India from a non-resident provider with no office in India was taxable only from 1.1.2005 under Notification No. 36/2004. The amendment in Rule 2(1)(d) of the Service Tax Rules did not create recipient liability for the earlier period, so service tax could not be demanded for the pre-1.1.2005 period. The related demand and penalty were therefore unsustainable. en-us Wed, 26 Nov 2008 00:00:00 +0530 Sat, 05 Sep 2009 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32289 Consulting engineer service received in India from a non-resident provider with no office in India was taxable only from 1.1.2005 under Notification No. 36/2004. The amendment in Rule 2(1)(d) of the Service Tax Rules did not create recipient liability for the earlier period, so service tax could not be demanded for the pre-1.1.2005 period. The related demand and penalty were therefore unsustainable. Case-Laws Service Tax Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32289