Before enactment of Section 66A tax on services received from persons abroad are without merit

Demands on Indian companies for tax on services of BAS received from persons abroad – held that “it is only after enactment of Section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents – Since Section 66A was introduced on 18.4.2006 much after the material period, the impugned order had to be sustained – revenue’s appeal rejected

IN THE CUSTOMS, EXCISE & SERVICE TAX

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