https://www.taxtmi.com/caselaws?id=32371 Consulting engineer services received from a non-resident or from outside India, where the provider had no office in India, were treated as taxable only from 1.1.2005 under the relevant notification. On that basis, service tax could not be demanded from the recipient for the prior period, and the same reasoning also made the impugned demand against the non-resident provider unsustainable on the facts stated. The demand for service tax and the related penalties for the period before 1.1.2005 were therefore held unsustainable in favour of the assessee. en-us Wed, 26 Nov 2008 00:00:00 +0530 Tue, 21 Apr 2009 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32371 Consulting engineer services received from a non-resident or from outside India, where the provider had no office in India, were treated as taxable only from 1.1.2005 under the relevant notification. On that basis, service tax could not be demanded from the recipient for the prior period, and the same reasoning also made the impugned demand against the non-resident provider unsustainable on the facts stated. The demand for service tax and the related penalties for the period before 1.1.2005 were therefore held unsustainable in favour of the assessee. Case-Laws Service Tax Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32371