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Tread mark fee

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(Querist)
20 September 2010 If indian subisidery has paid treadmark fee to foreign holding then it fee cover under service tax? is it import of service
please help on this query.
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aman kumar

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aman kumar (Expert)
13 October 2010 yes service tax is payble on the above fees and reverse charge is applicable and as per explanation to rule 6(1) transation between associate enterprises tax is payable as soon as service recived or amount paid whichever is earlier
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