Place of provisions - service tax liability

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 November 2014 Dear Sir,

if I am manufacturer in india and for exporting my goods to canada, the candian government provides services to me. for example: some registration work (for liasoning, on the basis of this service, i can export my product to canada).

Is there any liability to pay service tax on me ?

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Thanks with regards
Vinit

Amol S Joglekar

Amol S Joglekar (Expert)
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07 November 2014 You only can throw the light on whether or not the place of providing service is outside India. If the service is provided outside India, then it will not attract service tax.

Querist : Anonymous

Querist : Anonymous (Querist)

07 November 2014 I am a manufacturer of goods and for exporting my goods to canada. the certificate has to be taken from canadian government. for this purpose, canadian government provides some liasoning service to me. Whether Service tax applicable on me to avail serive or not ?

Amol S Joglekar

Amol S Joglekar (Expert)
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07 November 2014 Please try to understand....Is the Canadian Govt providing liasoning service to you is at CANADA or INDIA, is the crucial question. This que can be best answered by YOU only. (Prima facie it looks as if in order to make your company EXPORT compliant, some certification needs to be done by Canadian Govt. This will be deemed to be given to you in India since you seem to be resident and ordinary resident of India) Your view please.

Querist : Anonymous

Querist : Anonymous (Querist)

07 November 2014 Canadian gov. have provided services to me in india.

Amol S Joglekar

Amol S Joglekar (Expert)
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07 November 2014 yes. So the service is taxable in India and you need to pay service tax on it.

Querist : Anonymous

Querist : Anonymous (Querist)

07 November 2014 can you please let me know under which provisions and rules in which i am liable to pay service tax. ?

Thanks with regards
Vinit

Amol S Joglekar

Amol S Joglekar (Expert)
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07 November 2014 https://www.servicetax.gov.in/notifications/notfns-2012/st28-2012.htm

starting with rule 3 and subsequent