Import of services - associated enterprises - though the ...

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

March 20, 2015

Case Laws Service Tax AT

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

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Import of services - associated enterprises - though the ...

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

March 20, 2015

Case Laws Service Tax AT

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