Clarification on import of services

[ranganath shenoy]

Recently ,i learn that the Ahmedabad Bench of CESTAT has held that the import of services can be taxed only from 19-04-2006 and not from 16-08-2002(when the rule 6 was amended).Can u pls give me the citation

[Guest]

In my opinion Import of services, S.T. on Intellactual property is effected from 18.04.2006 also charging section 66a is w.e.f. from 18.04.2006 [ Charge of service tax on services received from outside India ] ST is applicable only wef 18.04.2006 onwards.

AI Summary

Import of services taxable only from the April 2006 commencement, under charging provision section 66A. Chargeability of service tax on import of services and on intellectual property services arises only from the April 2006 commencement; the charging provision took effect from that date and service tax on services received from outside India is applicable only with effect from that commencement.