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

Service Tax on Imported Services Effective from April 18, 2006, Not August 16, 2002, per Section 66A. A discussion in a forum addresses the taxation of imported services, specifically regarding the effective date for service tax applicability. The query highlights a decision by the Ahmedabad Bench of CESTAT, which states that service tax on imported services applies from April 19, 2006, rather than August 16, 2002, when Rule 6 was amended. A respondent confirms that the service tax on intellectual property and other services received from outside India is applicable from April 18, 2006, as per Section 66A.