Service Tax on recipient of service from abroad applicable only with effect from 18.04.2006

The present writ petitions are disposed of holding that the respondents are not entitled to levy service tax on the petitioners up to 17.4.2006, in respect of the services availed by them, as it is clear that Section 66A had been inserted in the Finance Act, 1994, by way of an amendment, by the Finance Act, 2006, only with effect from 18.4.2006, enabling the authorities concerned to levy service tax on the recipients of the taxable service.

IN THE HIGH COURT OF MADRAS

Writ Petition Nos. 10474,

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