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2008 (6) TMI 6 - AT - Service Tax
Consulting engineer service provided by a person who is a non resident or is from outside India, and does not have any office in India - liability of the recipient of service to pay service tax - taxable service provided by a non-resident or from outside India, having been specified as ‘taxable service’ only w.e.f. 1.1.2005, under Not. 36/04, recipient of such service could not be held liable for paying service tax prior to 1.1.05, notwithstanding the amendment in Rule 2 (1)(d) under Not. 12/02