https://www.taxtmi.com/article/detailed?id=346 Taxation of services received in India from providers located outside India is effected through a destination-based levy under a reverse charge regime when the provider is situated outside India and the recipient is situated in India; import of services not meant for commercial or business use is excluded. Section 66A, inserted in 2006, serves as the charging section for such deemed imports and is mutually exclusive with the general charging provision. Prior to Section 66A, recipients receiving services abroad were not chargeable under the Act. en-us Wed, 22 Apr 2009 00:00:00 +0530 Wed, 22 Apr 2009 22:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=346 Taxation of services received in India from providers located outside India is effected through a destination-based levy under a reverse charge regime when the provider is situated outside India and the recipient is situated in India; import of services not meant for commercial or business use is excluded. Section 66A, inserted in 2006, serves as the charging section for such deemed imports and is mutually exclusive with the general charging provision. Prior to Section 66A, recipients receiving services abroad were not chargeable under the Act. Articles Service Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=346