Service tax applicability

Queries 2949 views 7 replies

Hi

I would appriciate if anybody could help me in below question:

My company(Pharma) is registered under indian companies act. As a practice Co. has taken a service of some local vendor in spain to arrange stall and food in a trade fair (https://www.cphi.com/).

service provider is outside india, service provided is outside india, but amount paid from india by our company.

Question- Is service tax is applicable here or not, if yes than under which service.

you can visit the link provided above to get the better understanding of service taken.

Regards

Ayush

Replies (7)
No, if the service provider is outside india and also service is provided outside india then st will not be applicable on these services.

Dear all,

               Service tax is Payble only on services Provided in India not on Outside of India

Service tax is not applicable for services outside india..

Thanks for all the help...

 

What if service provided in India but service provider is in U.S.?

As per Taxation of service rules 2006 R-3 - If services are imported in relation to immovable property - then propertly situated in india. or if it is related to performance based services - then services proviede in India, complete in india or partial will tantamount to import of service and will be liable to service tax under section 66A ST will be paid as per reverse charge

services provided in India will be Taxable


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