Service tax on imported services from associated enterprises before Section 66A's introduction in 2006 is invalid if based on payment date.

Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made after 18.4.2006 - Demand of service tax on the basis of date of payment is not valid - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X