https://www.taxtmi.com/caselaws?id=32718 Service tax on consulting engineer services received in India from foreign companies with no office in India was not payable by the recipient for the period prior to 1-1-2005. The controlling principle applied was that liability for such services arose only from that date, and the amendment in Rule 2(1)(d) of the Service Tax Rules did not fasten tax liability on the recipient for the earlier period. en-us Wed, 04 Mar 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32718 Service tax on consulting engineer services received in India from foreign companies with no office in India was not payable by the recipient for the period prior to 1-1-2005. The controlling principle applied was that liability for such services arose only from that date, and the amendment in Rule 2(1)(d) of the Service Tax Rules did not fasten tax liability on the recipient for the earlier period. Case-Laws Service Tax Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32718