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2008 (8) TMI 157 - AT - Service TaxService received from their Foreign Agents prior to 1-1-2005 - taxable service provided by a non resident or from outside India, who does not have any office in India, having been specified as ‘taxable service’ w.e.f. 1-1-05, u/not. 36/2004, recipient of such service could not be held liable for paying service tax prior to 1-1-2005 notwithstanding the amendment in rule 2(1)(d) of STR u/not. No.12/2002 - held that appellant was not liable to pay service tax prior to 1-1-2005 ‘consulting engineer’
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