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Service tax on import of service

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(Querist)
26 November 2013 Hello,

X Pvt Ltd is obtaining marketing services in Canada from a vendor in Canada. The payment is made to the vendor in Canada from India in CAD. Does this amount to import of service and is reverse charge applicable on this?
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CA Abhishek Malpani

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CA Abhishek Malpani (Expert)
26 November 2013 As per Rule 3 of Place of Provision Rule, The place of provision of a service shall be the location of the recipient of service, provided that in case the location of the service receiver is not available in the ordinary course of business, the place of provision shall be the location of the provider of service.

In the present case, location of service receiver is out of india i.e. in Canada, so place of provision of service is outside Taxable Territory. Hence, there is no import of service and service tax is not applicable.
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