Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2012 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 21 - KARNATAKA HIGH COURTTaxability of service receiver prior to 18-4-2006 – Held that:- Provision to tax for the services rendered under the Act did not apply to a person, who was outside the country - amendment was brought in, to tax the service receiver, in case the service provider is outside the country. Therefore prior to 18-4-2006, service receiver should not have been taxed for the services provided by an NRI - in favour of the assessee
|