https://www.taxtmi.com/caselaws?id=32768 Service tax on services received from abroad was confined to the period after Section 66A of the Finance Act, 1994 came into force on 18.4.2006, because that provision alone created the deeming fiction taxing imported services. The tax attributable to the period held taxable had already been paid, so no further liability survived for that segment. Where the taxable portion of the demand stood discharged and the dispute still required merits adjudication, dismissal of the appeal for non-compliance with pre-deposit was unwarranted; the matter was restored and remanded for decision on merits without insisting on further pre-deposit. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 19 Aug 2009 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32768 Service tax on services received from abroad was confined to the period after Section 66A of the Finance Act, 1994 came into force on 18.4.2006, because that provision alone created the deeming fiction taxing imported services. The tax attributable to the period held taxable had already been paid, so no further liability survived for that segment. Where the taxable portion of the demand stood discharged and the dispute still required merits adjudication, dismissal of the appeal for non-compliance with pre-deposit was unwarranted; the matter was restored and remanded for decision on merits without insisting on further pre-deposit. Case-Laws Service Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32768