Service tax on import of services
This query is : Resolved
Gorav Kumar Goyal
(Querist)
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,
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.
Gorav Kumar Goyal
(Querist)
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.
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
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
Gorav Kumar Goyal
(Querist)
09 April 2013
you mean to say,
now sec. 68, Rule 2(1)(d) and PPS rules will be applied together.
now sec. 68, Rule 2(1)(d) and PPS rules will be applied together.
Gorav Kumar Goyal
(Querist)
16 April 2013
thanks for your opinion.
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
- Depreciation Chart Companies Act
- EPF ECR NEW FILE SEP 17TH 2026
- Capital Gail Exemption Certificate
- Oct 2025 Invoices
- Import of Software Service.
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- Under marginal scheme
- Capitalgain tax purposes for valuation report compulsory
- GST on Renting godown to KFCSC for Storage of Raagi
- GST Audit whether Govt Companies are exempt?
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- 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
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
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
