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Service Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Exemption from levy of service tax on import of services - When ...


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

December 5, 2016

Case Laws     Service Tax     AT

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

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