https://www.taxtmi.com/caselaws?id=34578 Recipient liability to pay service tax on architectural services received from a non-resident service provider for 1.1.2005 to 15.6.2005 depended on the legal authority then available under the Service Tax Rules, 1994 and the Finance Act, 1994. The HC held that tax could be collected only when backed by due authority of law, and that such authority arose only with the insertion of Section 66A with effect from 18.4.2006. Service tax was therefore not recoverable from the assessee for the disputed period, and the question of law was answered in the assessee's favour. en-us Tue, 26 May 2009 00:00:00 +0530 Mon, 10 Nov 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34578 Recipient liability to pay service tax on architectural services received from a non-resident service provider for 1.1.2005 to 15.6.2005 depended on the legal authority then available under the Service Tax Rules, 1994 and the Finance Act, 1994. The HC held that tax could be collected only when backed by due authority of law, and that such authority arose only with the insertion of Section 66A with effect from 18.4.2006. Service tax was therefore not recoverable from the assessee for the disputed period, and the question of law was answered in the assessee's favour. Case-Laws Service Tax Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34578