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TMI Blog2006 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 11-9-2006 - [Order] The challenge in this writ petition is to the constitutional valid Section 66A of the Finance Act, 1994. 2. Section 66A of the Finance Act, 1994 as amended by Finance Act, 2006 reads as follows:- "(1) Where any service specified in clause (105) of Section 65 is, - (a) provided or to be provided by a person who has established a business or has a fixed establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the learned counsel for the Petitioner based on interpretation of Section 66A of the Act, is that any Service that is obtained person who has a fixed place of business or fixed establishment or permanent address in India is liable to tax for services availed by him in a foreign country. By way of an example, learned counsel for the Petitioner has cited that if such a person in India goes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Agent are taxable in India while according to the Petitioner these services are not liable to Service tax. 7. Rule 3 of the Rules, in so far as it is material for our present purpose reads as follows:- "Taxable Services provided from outside India. - Subject to Section 66A of the Act, The taxable services provided from outside India shall, in relation to taxable services- (1) xxx (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service." 9. The issue whether the taxable service in the present case is "received in India" is still live before the statutory authorities and therefore we would not like to go into that issue at this stage. 10. We do not find anything unconstitutional in this scheme of things. We would, however, make it clear that it is still open to the Petitioner to contend that he has not received the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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