https://www.taxtmi.com/caselaws?id=643 The court upheld the constitutionality of Section 66A of the Finance Act, 1994, and the corresponding rules on taxing services provided from outside India and received in India. It clarified that only services received in India are taxable, distinguishing them from services received abroad by individuals with permanent addresses in India. The court dismissed the petition challenging the taxability of services provided by a foreign commission agent for export business from India, leaving the issue for determination by the relevant authorities. en-us Mon, 11 Sep 2006 00:00:00 +0530 Thu, 01 Dec 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=643 The court upheld the constitutionality of Section 66A of the Finance Act, 1994, and the corresponding rules on taxing services provided from outside India and received in India. It clarified that only services received in India are taxable, distinguishing them from services received abroad by individuals with permanent addresses in India. The court dismissed the petition challenging the taxability of services provided by a foreign commission agent for export business from India, leaving the issue for determination by the relevant authorities. Case-Laws Service Tax Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=643