https://www.taxtmi.com/article/detailed?id=68 Section 66A(2) treats separate permanent establishments as separate persons, so services received by a foreign permanent establishment of an Indian enterprise are not taxable in India; conversely, an Indian recipient without a foreign establishment who receives services from abroad is liable to pay service tax under Section 66A read with the Import Rules. en-us Mon, 20 Aug 2007 00:00:00 +0530 Thu, 05 Mar 2009 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=68 Section 66A(2) treats separate permanent establishments as separate persons, so services received by a foreign permanent establishment of an Indian enterprise are not taxable in India; conversely, an Indian recipient without a foreign establishment who receives services from abroad is liable to pay service tax under Section 66A read with the Import Rules. Articles Service Tax Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=68