Repair of machinery parts from outside india

This query is : Resolved 

15 April 2013 Machinery part is sent for repair outside India & same has been received back in India after repairing. Whether Service Tax is chargeable on it under reverse charge mechanism?

16 April 2013 Dear Jagdeep,

I feel no ST is applicable on Reverse Charge basis as per Rule 4 of place of Provision Rules 2012.


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