Imported Services Exempt from Tax if Protected by International Agreements, Section 66A Cannot Override These Protections.

Exemption from levy of service tax on import of services - When the enactments that honour international agreements specifically immunize the operations of the service provider from taxability, a law contrary to that in the form of section 66A which legislates such operations into tax net will not prevail - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X