https://www.taxtmi.com/caselaws?id=468511 Service tax was not payable on reverse charge basis for services imported from abroad before 18.04.2006, because Section 66A of the Finance Act, 1994 had not yet been inserted. The Tribunal followed the settled position that, in the absence of that statutory provision, no reverse-charge liability arose on services received from foreign-based persons for the relevant period. The demand was therefore unsustainable, the assessee's challenge succeeded, and the demand order was set aside with consequential benefits according to law. en-us Fri, 01 Sep 2017 00:00:00 +0530 Mon, 11 May 2026 12:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468511 Service tax was not payable on reverse charge basis for services imported from abroad before 18.04.2006, because Section 66A of the Finance Act, 1994 had not yet been inserted. The Tribunal followed the settled position that, in the absence of that statutory provision, no reverse-charge liability arose on services received from foreign-based persons for the relevant period. The demand was therefore unsustainable, the assessee's challenge succeeded, and the demand order was set aside with consequential benefits according to law. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468511