TMI BlogAdmissibility of credit of Service Tax paid as recipient under section 66A of the Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... CX/TECH/MISC/3/2008 dated 10th July, 2009 wherein you have pointed out that while the list of duties/taxes mentioned under Rule 3 of the CENVAT Credit Rule, 2004 covers section 66 of the Finance Act 1994 , it does not mention section 66A of the Finance Act. 1994 . You have stated that Section 66A of the Finance Act refers to payment by recipient of service imported from abroad, under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994 would apply. Therefore, it is clear that section 66A is not a charging section by itself. In fact, it only creates a legal fiction to deem import of service as provision of service within India so that the provisions of Chapter V of the Finance Act, 1994 can be applied to. The charging section remains section 66 even for the service imported. In other words, the tax collected fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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