https://www.taxtmi.com/caselaws?id=32885 Service tax on technical know-how and assistance received from a foreign collaborator was held not to apply to the recipient for the period before 1-1-2005, because liability for services provided from outside India arose only from that date under Notification No. 36/2004-Service Tax. The foreign-service recipient could therefore not be fastened with tax for services received during 1-4-2002 to 31-3-2003. The operative result was that pre-1-1-2005 imported services were outside the recipient's service tax liability. en-us Tue, 04 Nov 2008 00:00:00 +0530 Wed, 08 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32885 Service tax on technical know-how and assistance received from a foreign collaborator was held not to apply to the recipient for the period before 1-1-2005, because liability for services provided from outside India arose only from that date under Notification No. 36/2004-Service Tax. The foreign-service recipient could therefore not be fastened with tax for services received during 1-4-2002 to 31-3-2003. The operative result was that pre-1-1-2005 imported services were outside the recipient's service tax liability. Case-Laws Service Tax Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32885