Dear All,
Can any one provide in brief, the implications of section 66A read without a change in the service tax rule regarding the person liable to pay service tax. Is rule 2(iv)(d) redundant, since it is deemed that the receiver of services is the provider of the services.
Further, kindly also thorugh light on the reverse charge rules As i understand it provide the criteria for determining when the services is recevied in India. However, section 66A does not require the services to be received in India.
Further, in case the services are treated as NOT received in India in view of the draft rules, can the same be leviable to service tax in view of section 66A
Raj
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Service tax - reverse charge
Replies (3)
Dear Friend
the purpose of inserting sec.66A is to include the provision relating to reverse charge from the subordinate legislation i.e. rules to the main legislation i.e. the Act.
Further if any service is deemed as not received in India as per draft rules, the same cannot be subjected to tax u/s 66A.
the purpose of inserting sec.66A is to include the provision relating to reverse charge from the subordinate legislation i.e. rules to the main legislation i.e. the Act.
Further if any service is deemed as not received in India as per draft rules, the same cannot be subjected to tax u/s 66A.
Dear Friend,
Newly introduced sec. 66A is silent about the requirement of receipt of service in India.
However,You can see that The draft Rules require that service must be received in India to attract tax liability. The name of the draft Rules also indicate this.
In all situations were service is not received in India, there can be no tax liability under reverse charge method.
Newly introduced sec. 66A is silent about the requirement of receipt of service in India.
However,You can see that The draft Rules require that service must be received in India to attract tax liability. The name of the draft Rules also indicate this.
In all situations were service is not received in India, there can be no tax liability under reverse charge method.
Dear Sir/Madam,
I would like to know about "Reverse Service Tax" regarding Software Development (both side thru India and Foreign)
We are an IT company, can we exempted from tax, pl explain?
With warm regards,
Raj M.
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