Please advise, if service provider is a foreign company, service recipient is an Indian company and place of service is Outside India. Please advise whether ST is chargeable under reverse charge mechanism for Indian company?
04 October 2016
Tell me the nature of service. No reverse charge applicable in case of exibition services, hotel and intermediary services provided out side India to an Indian company.
We have bought 2nd hand machinery from Switzerland. The services are related to dismantling the machinery there. We have given contract to a Netherlands company
05 October 2016
Looks like the place of provision of service is outside India. Since service tax is a destination based tax, there will be no levy of service tax on services provided outside the taxable territory.
Just for my own knowledge, if the contract with Netherlands company include services of: 1. dismentling the machinery in Switzerland and 2. reassembling the machinery in India in the original form as was in Switzerland,
CAclubindia
