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
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.
CAclubindia
