Service Tax Leviable by Recipient in India for Service Received from Abroad After Enactment of Section 66A of Finance Act: CESTAT [Read Order]

Service Tax Leviable - Recipient - Service - Abroad - Enactment - Section 66A - Finance Act - CESTAT - taxscan

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the recipient in India is liable to service tax for the service received from abroad only from 18.4.2006 after enactment of Section 66A of Finance Act, 1994.  The appellant M/s. TKM Global Logistics Limited challenged the Order-in-Original…

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