https://www.taxtmi.com/caselaws?id=32647 For the period before the 19-4-2006 amendment, a recipient of taxable services from a foreign service provider was treated as a deemed output service provider and could discharge the service tax liability by utilising Cenvat credit of input services. Once the demand was found unsustainable for that period, the connected claims for interest and penalty also could not survive. The later amendment altered the position prospectively only, so it did not affect the disputed period. en-us Wed, 24 Sep 2008 00:00:00 +0530 Sat, 13 Jun 2009 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32647 For the period before the 19-4-2006 amendment, a recipient of taxable services from a foreign service provider was treated as a deemed output service provider and could discharge the service tax liability by utilising Cenvat credit of input services. Once the demand was found unsustainable for that period, the connected claims for interest and penalty also could not survive. The later amendment altered the position prospectively only, so it did not affect the disputed period. Case-Laws Service Tax Wed, 24 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32647