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2011 (1) TMI 461 - HC - Service TaxBusiness Auxiliary Service (BAS) - marketing / distribution of pharmaceutical products - commission agent outside India - Import of service - held that - from 18-4-2006 the service provided by a person who is outside the country and who has no fixed establishment or permanent address in the country, such a taxable service shall be treated as if the recipient of service had himself provided the service in India and accordingly all the provisions of this Chapter shall apply. Therefore, prior to 18-4-2006 the service tax was not payable by the recipient, in the event the service provider was outside the country and he had no permanent address or place of business within the country. - Not liable to tax during the relevant period.
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