Service Tax - Import of Service
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
06 April 2010
I have 2 queries on "Service Tax on Import of Services".
1. Here ST is payable by the service receiver 'but when ?' Like when the service is provided or when the payment is made to the NR service provider?
2. If any technical service is provided by a NR outside India, place of performance being Outside. Should it also be considered where such service is utilised? Say the NR works outside & sends the same thru email or courier.
Thanks & Regards
Hari
1. Here ST is payable by the service receiver 'but when ?' Like when the service is provided or when the payment is made to the NR service provider?
2. If any technical service is provided by a NR outside India, place of performance being Outside. Should it also be considered where such service is utilised? Say the NR works outside & sends the same thru email or courier.
Thanks & Regards
Hari
06 April 2010
For question 1. If the service provider is a not associated party then the service tax liability would arise when you pay the amount. For query 2. Yes, it would be consider for more details read rules
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Reopen of assessment proceeding
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- TDS on Consultancy- Non DTAA
- Depreciation of fixed assets- coop housing society in mumbai
- Eway bill generation from place other than registeted
- GST rate and HSN code for sale of racing horses
- EPF FULL & FINAL RULES IN 2026
- Query – TDS on purchase of land from NRI under Income-tax Act, 2025
- Rental income gst and it purpose
- Management System (IMS)
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
