No Service Tax on Taxable Service Received in India from Non-Residents prior to 18.04.2006: SC

C.S.T. Delhi Vs Sojitz Corporation (Supreme Court of India)

It is not in dispute that the service tax was sought to be levied for the transaction which has taken place outside India for the period between November, 1999 and March, 2002. The show cause notice was issued on 20.04.2005. It is not in dispute that the service tax on a taxable service received in India, when provided by non-resident/person located outside India would be applicable on reverse charge basis w.e.f. 01.01.2005 and the service tax on such services is le

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