Service Tax on Import of Service in India â Section 66a

Now a day, where the ambiguities and problems in service tax are being settling down, two burning issues are still puzzling both the service provider and service receiver with regard to â Export of Servicesâ and â Import of Servicesâ respectively. In this article we shall focus on Scope and dimensions of Import of Service on which recipient of services is liable to pay service tax in accordance with Section 66A of Chapter V of Finance Act, 1994, read with Rules [ Taxation of Services (Taxation of Services (Provided from Outside India and received in India) Rules, 2006, (hereinafter referred as Import Rules)]. In this article we shall not discuss the purpose and login behind classification of services into three categories in Rule 3 of Import Rules, but we shall discuss the scope and depth of Section 66A itself.