Service tax on cross-border services arises from enactment-based commencement, making liability effective from the statute's commencement. Service tax on taxable services provided by non-residents or persons located outside India to recipients in India is chargeable under the reverse charge mechanism only from the date when the statutory provision bringing such services within tax came into force; the Board accepts this position and has rescinded the earlier instruction that directed defence of levy from an earlier date, directing appropriate action in pending disputes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on cross-border services arises from enactment-based commencement, making liability effective from the statute's commencement.
Service tax on taxable services provided by non-residents or persons located outside India to recipients in India is chargeable under the reverse charge mechanism only from the date when the statutory provision bringing such services within tax came into force; the Board accepts this position and has rescinded the earlier instruction that directed defence of levy from an earlier date, directing appropriate action in pending disputes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
