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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Reverse Charge Mechanism - Scope of Service tax act - period of ...

Service Tax

June 13, 2019

Reverse Charge Mechanism - Scope of Service tax act - period of dispute is the FY 2005-06 - Section 66A ibid has been inserted in the Statute w.e.f. 18.04.2006 providing for levy of service tax on reverse charge basis on the services procured from outside India - hence no service tax can be demanded for the period upto 17.04.2006

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