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Import of services

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(Querist)
30 May 2013 As per notification no. 25/2012 i.e Mega Exemption notification - Point no. 34 (C) i.e "Services received from a provider of service located in a non- taxable territory by
a person located in a non-taxable territory;" is exempted.

But again the Notification no. 30/2012 (point no.10) i.e Reverse Charge direct the Service receiver to pay 100% Service tax in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory


Why this Contradiction ? Please reconcile between this two


Also, Section 66A of the Act (import of Services) is eliminated after introduction of above two notification ?

Regards
CS Asif
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
30 May 2013 there is no contradiction
read the above lines carefully.
in 1st point. exemption in case:
outsider to outsider.

in 2nd point. taxable by reverse charge in case:
outsider to indian.
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