Draft Rules for Services provided from outside India

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anation occurring at the end of sub-clause (105) of section 65 of the Finance Act, 1994. In the Finance Bill, 2006 it has been proposed to omit the said Explanation and insert a separate comprehensive provision, namely, section 66A, to levy service tax on services provided from outside India and received in India. 2. Taking into account the international practices of treatment of service for the....