Service tax on calibration charges

This query is : Resolved 

16 June 2015 Dear All

We have imported material for calibration purpose from outside india and After calibrating we have re exported the material.

MY Question is whether service tax will be applicable on this.

17 June 2015 On the basis of limited information provided by you, the above service would fall under Rule 4 of PoPSR which means that the place of provision of service shall be in India and hence Service tax shall be applicable.


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