Draft Rules for Services provided from outside India

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Full Text of the Document

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....eived in India are charged to Service Tax under Explanation 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 in....