https://www.taxtmi.com/caselaws?id=35335 Service tax on an Indian recipient for services received from a person resident outside India was not chargeable before the introduction of Section 66A. The pre-amendment scheme of the Finance Act did not confer authority on the revenue to levy tax on the recipient for foreign services, and liability remained with the service provider. The amendment was treated as prospective, so the period before 18.4.2006 fell outside the charging provision for recipient-based taxation of imported services. The issue was accordingly decided in favour of the assessee, and tax could not be levied for the earlier period. en-us Tue, 17 Nov 2009 00:00:00 +0530 Wed, 23 Apr 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35335 Service tax on an Indian recipient for services received from a person resident outside India was not chargeable before the introduction of Section 66A. The pre-amendment scheme of the Finance Act did not confer authority on the revenue to levy tax on the recipient for foreign services, and liability remained with the service provider. The amendment was treated as prospective, so the period before 18.4.2006 fell outside the charging provision for recipient-based taxation of imported services. The issue was accordingly decided in favour of the assessee, and tax could not be levied for the earlier period. Case-Laws Service Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35335