Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2009 (11) TMI 67 - PUNJAB AND HARYANA HIGH COURT
Import of service – Section 66A – held that - is nothing in Section 66A or Section 2(1)(d)(iv) which may lead to a conclusion that earlier to 18.4.2006 the legislature intended imposition of tax on the services received by a recipient in India from outside India - Earlier to the enforcement of Section 66A there was no authority vested by law in the revenue to levy service tax on a person who is resident in India but who receive services from a person resident outside India. Till the time Section 66A was enacted only the person who rendered the service was liable to pay tax and not the recipient of the service.