If an indian resident receive service reffered in sec 65(105) by a non resident outside india?
If an indian resident receive service reffered in sec 65(105) by a non resident outside india?
Dayal
(Gen. Manager - Indirect Taxation)
(3434 Points)
Replied 24 April 2009
You enquiry is incomplete.
Please elaborate
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 24 April 2009
The jurisdication of Indian laws is the territory of India. Where the services are provided and received outside India Sec66A should not be operational.
Only where the same is either perfromed/ recived in India does the liability possibly arise.
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 25 April 2009
Service Tax is applicable only in India (except J&K). When such services are performed outside india and received outside india, no service tax is payable.
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