https://www.taxtmi.com/article/detailed?id=384 Section 66A and the Import of Services Rules tax services provided from outside India to recipients based in India when the provider is non resident and the recipient has a business address or usual residence in India; in such cases the Indian recipient may be deemed the service provider for tax purposes. Notifications and rule amendments together identify the taxable services and designate the person liable, because where the actual provider is non resident or has no Indian office the statute and notifications must specify both the service and the recipient as the person responsible for payment. en-us Mon, 08 Jun 2009 00:00:00 +0530 Mon, 08 Jun 2009 21:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=384 Section 66A and the Import of Services Rules tax services provided from outside India to recipients based in India when the provider is non resident and the recipient has a business address or usual residence in India; in such cases the Indian recipient may be deemed the service provider for tax purposes. Notifications and rule amendments together identify the taxable services and designate the person liable, because where the actual provider is non resident or has no Indian office the statute and notifications must specify both the service and the recipient as the person responsible for payment. Articles Service Tax Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=384