Effective date of levy for the liability of service tax

[Murali Jaganmohan]

What is the effective date of levy as per the explanation added at the end of Section 65 (105) by which the servcie receiver is liable to pay tax received from Non-Resident. Kindly provide notification number along with supporting details.

[Surender Gupta]

Notification No. 15/2005 dated 6/7/2005 is the relevant notification. As per this notification, it is effective from 16-06-2005.

AI Summary

Service receiver liability for tax on services from non-residents becomes effective with the notified amendment to the charging provision. An explanatory amendment made the service receiver liable to pay service tax on services received from non-resident providers; Notification No. 15/2005 implemented that amendment and fixed its commencement as 16-06-2005, thereby establishing the effective date for the receiver's tax obligation.