https://www.taxtmi.com/caselaws?id=33864 Service tax could not be fastened on royalty paid to a foreign service provider having no office in India for the period before the service was expressly specified as taxable on 1-1-2005. The Larger Bench ruling was applied to hold that the recipient was not liable merely because of the amendment in Rule 2(l)(d) of the Service Tax Rules. Accordingly, the demand and penalties were held unsustainable, the assessee's appeals were allowed with consequential relief, and the Revenue's appeals were rejected. en-us Fri, 19 Dec 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33864 Service tax could not be fastened on royalty paid to a foreign service provider having no office in India for the period before the service was expressly specified as taxable on 1-1-2005. The Larger Bench ruling was applied to hold that the recipient was not liable merely because of the amendment in Rule 2(l)(d) of the Service Tax Rules. Accordingly, the demand and penalties were held unsustainable, the assessee's appeals were allowed with consequential relief, and the Revenue's appeals were rejected. Case-Laws Service Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33864