Service tax on foreign consultant

Devendra Kumar Agarwal (Asstt Officer) (56 Points)

13 May 2017  
We have taken service from foreign engineer for 1000 Euro he raised bill for 1000 Euro & we booked bill in Feb17 @ 70 per EURO so bill amt in INR is 70000. we made payment in April for 1000 Euro @ 68 for Rs.68000. now i want to know as per service tax on foreign consulant we are liable to pay service tax, but i want to know on which amount. amt paid Rs.68000 or bill booked Rs.70000, pls advise me