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2011 (4) TMI 240 - AT - Service TaxDemand of service tax - Technical services recevied from a foreign service provider - Service Tax Rules, 1994 were amended with effect from 16.5.2005 vide Notification No. 23/2005-ST dated 07.6.2005 and consequently, Section 65 (105) of the Finance Act, 1994 - for doubt, the Hon'ble High Court s decision makes it clear that reverse charge mechanism operating under Rule 2(1) (d) (iv) of the Service Tax Rules, 1994, is effective only from 18.04.2006. Therefore the demand of service tax for the period prior to 18.4.2006 under reverse charge or tax shift mechanism is not applicable.
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