Effective date of levy for the liability of service tax, Service Tax

[Murali Jaganmohan]

What is the effective date of levy as per the explanation added at the end of Section 65 (105) by which the servcie receiver is liable to pay tax received from Non-Resident. Kindly provide notification number along with supporting details.

Posts / Replies

[Surender Gupta]

Notification No. 15/2005 dated 6/7/2005 is the relevant notification. As per this notification, it is effective from 16-06-2005.