Chapter: 3.3 Tax Import of Services (Section 66A)

Tax on Import of Services (Section 66A)

Where any taxable service is:

i. provided or to be provided by a person who has established a business or has a fixed establishment from where the service is provided or to be provided or has his permanent address or usual place of residence outside India; and
ii. received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India

such service shall be liable to service tax and shall be treated as if the recipient (or payer) has himself provided the service in India except where the recipient of service is an individual and has received the said services otherwise for use in business or commerce.