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On import services

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Querist : Anonymous

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Querist : Anonymous (Querist)
20 August 2012 we import a machine from germany. we have received invoice agst this machine. But in invoice they shown Amount like below:-

sum of basic machine euro 994230.00
Installation charges euro 36360.00

Total euro 1030590.00

Is there any liability for service tax?


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CA Nikhil Jhanwar

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CA Nikhil Jhanwar (Expert)
20 August 2012 In my opinion we have to see the dominant nature of transaction. In this case main transaction is that of sale and installation is ancillary and necessary for making machine start working. (Ref. BSNL's Case)

Therefore, no liability of service tax.
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Querist : Anonymous

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Querist : Anonymous (Querist)
20 August 2012 thanks sir

But whre can is search this bsnl case
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