https://www.taxtmi.com/circulars?id=11318 Service tax on taxable services provided by non-residents or persons located outside India to recipients in India is chargeable under the reverse charge mechanism only from the date when the statutory provision bringing such services within tax came into force; the Board accepts this position and has rescinded the earlier instruction that directed defence of levy from an earlier date, directing appropriate action in pending disputes. en-us Mon, 26 Sep 2011 00:00:00 +0530 Wed, 23 Jul 2014 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11318 Service tax on taxable services provided by non-residents or persons located outside India to recipients in India is chargeable under the reverse charge mechanism only from the date when the statutory provision bringing such services within tax came into force; the Board accepts this position and has rescinded the earlier instruction that directed defence of levy from an earlier date, directing appropriate action in pending disputes. Circulars Service Tax Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11318