Section 66A cannot be made applicable retrospectively

Revenue in their memo of appeal have sought to distinguish the Hon’ble Bombay High Court judgment in the case Indian Ship Owners Association vs. UOI, on the ground that in that decision the services were received outside the India, whereas in the present case, the services were received inside the India from the person having his office in India. We do not find any merit in the above distinction being made by the Revenue. Section 66-A having been inserted in the Finance Act with effect from 18.4.2006 clearly laying down that recipient of ser

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