2009 (1) TMI 266 - SCH - Service Tax

Service Tax - Import of Services - applicability of service tax - not taxable prior to 01.01.2005 - Department s Appeal dismissed - Tribunal (in 2008 -TMI - 30059 - CESTAT-LB) held that - taxable service provided by a non-resident or from outside India having been specified as taxable service only w.e.f. 1.1.2005 under Not. 36/04 recipient of such service could not be held liable for paying service tax prior to 1.1.05 notwithstanding the amendment in Rule 2 (1)(d) under Not. 12/02