Service tax on import of services

This query is : Resolved 

08 April 2013 under which rule or section, service tax is payable on import of service after amendment in service tax by section 143 of finance act 2012.

kindly reply.

Thanks,

08 April 2013 Kindly refer sec.68 of finanace Act, 1994 & Rule 2(1)(d) of service tax rules for the same.

08 April 2013 i am still confused.

If we have taken technical service from outside India then whether we are liable to pay service tax as receipient of service.

09 April 2013 Yes of course.

However it will be subject of place of provision of service rules. Generally Rule-3 applicable if it is relating to consultancy service and you will be liable to pay service tax on reverse charge

09 April 2013 you mean to say,

now sec. 68, Rule 2(1)(d) and PPS rules will be applied together.

09 April 2013 yes you can say

16 April 2013 thanks for your opinion.


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