2011 (1) TMI 550

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....e Tax against the appellants, who are the recipient of services from foreign based firms. 2. The ld. Advocate for the appellant submits that as a recipient, they are not liable to pay Service Tax prior to 18.4.2006 on which date Section 66A was introduced in the Finance Act, 1994. In support of his submission, he relies on the decision of the Hon'ble High Court of Bombay in the case of Indian Nat....

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....ute in Hindustan Zinc Ltd. was whether the recipient can be held liable to pay Service Tax prior to 1.1.2005 before "Consulting engineering service" was notified under Notification No. 26/2004-ST dated 31.12.2004. The said decision did not consider whether the levy is valid from 1.1.2005. It only held that for the period earlier to 1.1.2005 levy on the recipient is not valid. The said decision was....