07 March 2012
Depending on facts of case in view of Section 66A and Service provided from outside india and received in India popularly known as Import of Service Rule....... which says that service provider. Apparently it is treated as import of service and taxable under 'business auxiliary service' and in this case service receiver will be liable to pay service tax directly to Government and that too in case only being matter of great litigation......
CAclubindia
