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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