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