https://www.taxtmi.com/article/detailed?id=368 Section 66A establishes a reverse-charge mechanism making the Indian recipient liable for specified taxable services provided from outside India when the service is received in India; import of services not used for business is excluded. Before the statutory insertion, liability generally rested on the provider, and courts have held recipient liability cannot be imposed absent a charging provision or valid notification, so services received from abroad were not taxable in the recipient's hands prior to the statutory and notified provisions authorizing such liability. en-us Fri, 15 May 2009 00:00:00 +0530 Mon, 18 May 2009 16:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=368 Section 66A establishes a reverse-charge mechanism making the Indian recipient liable for specified taxable services provided from outside India when the service is received in India; import of services not used for business is excluded. Before the statutory insertion, liability generally rested on the provider, and courts have held recipient liability cannot be imposed absent a charging provision or valid notification, so services received from abroad were not taxable in the recipient's hands prior to the statutory and notified provisions authorizing such liability. Articles Service Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=368