Tuesday, June 16, 2015

Mere visit of officers of Foreign Service Provider in India doesn't impose Service Tax liability on service provider

The High Court of Karnataka held that a foreign company having no business establishment or operations in India, cannot be asked to pay service tax on services provided by it to Indian recipient merely because of a visit of its officers in India in course of providing service under Section 65(31), 66, 66A and 68 of Finance Act, 1994.

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