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2019 (4) TMI 438 - AT - Service TaxCharge on service tax on services received from outside India - was sending their new or existing product to Germany (foreign service provider) for know-how or testing - recipient of services - Difference of Opinion - Held that:- Section 66A read with Rule 3 proposes to seek to levy Service Tax on any service provided from outside India and received in India. The proviso seeks to cover such cases where part of taxable service is performed in India and part outside India. The main Section refers to the entire service being provided from outside India. As we are sitting in a Division Bench, we consider it appropriate to refer the matter to a Larger Bench to examine this issue. The Registry shall place the matter before the President for passing appropriate orders.
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