2009 (12) TMI 850 - SCH - Service Tax

Demand of service tax - Import of service tax - Supreme Court dismissed appeal where High Court [2008 (12) TMI 41 - BOMBAY HIGH COURT] held that Provisions of Rule 2(1)(d)(iv) can not create any tax liability which is not authorized by law. Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on import of services.