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of <h1>India Updates Service Tax Rules: Imported Services Now Taxable Under Section 66A of Finance Act 1994</h1> The Central Government has amended Notification No. 36/2004-Service Tax, originally issued on December 31, 2004, through Notification No. 9/2006-Service Tax dated April 19, 2006. The amendment modifies paragraph (B) to specify that any taxable service provided or to be provided from outside India and received in India is subject to service tax under section 66A of the Finance Act, 1994. This change emphasizes the tax liability on services imported into India. The principal notification was last amended by Notification No. 24/2005-Service Tax on June 7, 2005.
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