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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Reverse charge - section 66A of Finance Act, 1994 deems the ...


Reverse Charge Mechanism in Finance Act, 1994: Recipient Deemed Provider for Tax on Imported Services u/s 66A.

July 10, 2017

Case Laws     Service Tax     AT

Reverse charge - section 66A of Finance Act, 1994 deems the recipient to the be the provider of service for fastening of tax liability. Such deeming provision is found to be enforceable only with delineation of the specific circumstances by which the services are determinable as imported

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