close x
Home > Experts > Service Tax > Section 66A of the Finance Act 1994

Please Wait ..

to your account


Remember Me | Forgot your password?


Sign-up now

Join and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.

Alternatively, you can log in using:

Section 66A of the Finance Act 1994 (Service Tax)

Report Abuse
This query is : Resolved

( Querist )
14 September 2010

Dear Sirs/Madams,

As i ask you all expert personalties in the indirect field, i am confused a bit.

As per Section 66A, a person receiving service from a foreign establsihment deemed to be the service provider.

Hence the liability of paying the service tax is on the person receving such service.

But my question is whether provisions of Finance Act 1994 will be applicable in a service which is provided outside india. As Section 64 says that the Act is applicable to whole of India except the state of Jammu and Kashmir.

Can you throgh some light on this issue.

Advance Thanks
Vijendra Ray

Manish wadhwa

( Expert )
15 September 2010

import of service is governed by taxation of services recieved from outside india rules 2006.
since the person (read service provider) located outside India does not have an office in India the person receiving the service has to pay the service tax,however he is entitled to the service tax credit of the same. finance act 1994 is applicable as the service is received in India.



You need to be the querist or approved CAclub expert to take part in this query .

Click here to login ( Members Login ) now

Similar Resolved Queries :


Quick Links

back to the top