Following a man-of-the-match display to drag the north London club to victory against Newcastle on Saturday, the Welshman repeated his two-goal heroics against the French giants.
A free kick in either half, the first from 36 yards and the second in the final minute of injury-time, gave Spurs a platform to push on from when they travel to Stade de Gerland in six days’ time.
And when asked about Bale’s progression since his appointment as manager in the summer, Villas-Boas told reporters: “It is incredible. Not only has his all-round game but also this ability he has to strike these free-kicks.
"The ball gains so much power when he strikes it and it changes direction so easily.”
Aside from Bale’s heroics, Tottenham struggled to assert themselves for long periods in the game and Lyon grabbed a deserved equaliser 10 minutes into the second half when Samuel Umtiti hit a stunning half-volley into the top left-hand corner of Brad Friedel’s net.
Villas-Boas continued: "It played out to be an excellent game, maybe the first half a bit more exciting because in the second half both teams struggled to get the ball on the ground and get moving.
"But it was individual brilliance that prevailed, today we saw not just two moments of brilliance but three, because their goal was absolutely fantastic too."