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2012 (10) TMI 336 - HC - Service TaxImport of services - Intellectual Property Services - assessee contested as no demand can be raised in respect of services rendered by non-residents prior to 18.4.2006 - Held that:- The services by different notice relating to service tax on services classifiable under Section 65(55a) of the Finance Act, 1999, were made taxable w.e.f. 10.9.2004 by Finance Act, 2004 & the present show cause notice dated 21.10.2011 relates to the period 18.4.2006 onwards on the services as classified and defined under Section 65(55b) of the Finance Act, 1994.- against assessee.
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