Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Service Tax on Overseas Services Under Section 66A of Finance Act, 1994, Withdrawn Effective July 1, 2012.</h1> Section 66A of the Finance Act, 1994, imposed service tax on services received from outside India until June 30, 2012. It applied when services were provided by a person with a business or residence outside India to a recipient in India, treating the recipient as if they provided the service in India. Exceptions included services received by individuals for non-business purposes and cases where the service provider had establishments in multiple countries. Permanent establishments in India and abroad were treated as separate entities. The section was withdrawn effective July 1, 2012, following notifications by the Central Government.