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Import of service tax sec 66a

(Guest)

If an indian resident receive service reffered in sec 65(105) by a non resident outside india?

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3 Replies

Dayal (Gen. Manager - Indirect Taxation) (3451 Points)
Replied 24 April 2009

You enquiry is incomplete.

Please elaborate

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Madhukar N Hiregange (Chartered Accountant) (39039 Points)
Replied 24 April 2009

The jurisdication of Indian laws is the territory of India. Where the services are provided and received outside India Sec66A should not be operational.

Only where the same is either perfromed/ recived in India does the liability possibly arise.

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 25 April 2009

Service Tax is applicable only in India (except J&K). When such services are performed outside india and received outside india, no service tax is payable.