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<h1>Service Tax on Non-Resident Services in India Effective from April 18, 2006, per Section 66A of Finance Act 1994.</h1> The circular addresses the applicability of service tax on services received from outside India. It clarifies that the service tax liability on services provided by non-residents to recipients in India arises from April 18, 2006, following the enactment of Section 66A of the Finance Act, 1994. This position is based on recent Supreme Court judgments dismissing appeals filed by the department seeking to impose the tax from January 1, 2005. Consequently, the previous instruction dated June 30, 2010, is rescinded, and appropriate actions should be taken in pending disputes.