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2011 (7) TMI 887 - AT - Service TaxImport of services 0- Rule 2 (1) (d) (iv) of Service Tax Rules, 1994 - held that:- prior to 18-04-2006 when section 66A was introduced in Finance Act 1994, the provisions in Rule 2 (1) (d) (iv) did not have virus to tax the services rendered by a person located outside India in the hands of the person receiving such service in India. - Since the entire period involved in this dispute is prior to 18-04-2006, the Appeal succeeds on this count alone.
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