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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Levy of service tax on import of services - date of import or ...


Service Tax on Imported Services: Liability Depends on Import Date, Not Payment Date; Stay Granted for Pre-2006 Services.

October 18, 2013

Case Laws     Service Tax     AT

Levy of service tax on import of services - date of import or date of payment - service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore, liability would not arise prima facie - stay granted - AT

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