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TMI Blog2006 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by Finance Act, 2006 reads as follows:- "(1) Where any service specified in clause (105) of Section 65 is, - (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and (b) received by a person' (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purpose of this s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ablishment or permanent address in India is liable to tax for services availed by him in a foreign country. By way of an example, learned counsel for the Petitioner has cited that if such a person in India goes abroad, and has a hair cut, he would be liable to pay tax in India on the basis of Section 66A of the Act. 5. We are not at all convinced by this argument of learned counsel for the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as follows:- "Taxable Services provided from outside India. - Subject to Section 66A of the Act, The taxable services provided from outside India shall, in relation to taxable services- (1) xxx (2) xxx (3) Specified in clause (105) of Section 65 of the Act, but excluding, - (a) Sub-clauses(zzzo) and (zzzv); (b)those specified in clauses (d),(zzzc), and (zzzr) does not relate to immovabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage. 10. We do not find anything unconstitutional in this scheme of things. We would, however, make it clear that it is still open to the Petitioner to contend that he has not received the services of the Commission Agent in India but that it is a matter on merits and that can only be decided by the Assessing Officer or any Appellate Authority in the event that Petitioner is sought to be taxed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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