Import of service

Service tax is not applicalbe as service rendererd outside India.

U can very well explain to tax authorties that service is performed outside the country.

For technical testing and certification service, situs of service recipient is the criteria. Your company is situated in India and hence it amounts import of service.

WHETHER SERVICE TAX PAYBALE ON THIS

COMPANY WHICH PROVIDE THE SERVICE IS NOT HAVING PERMANEANT EASTABLISHMNT OF INDIA

The provider of sergvice not having PE in India has no relevance. As importer of service you are liable to service tax. But it is cenvatable if the service falls within the scope of input service.

YES,,RIGHT SAID ABOVE...

AGREE.....

only the testing copy of the bill received it doest not mean that service received in india

as per import service rules service tax payable only if service received in india

I think the classification is slightly confusing. If it is classifiable under technical tsting and analysis (65(105)zzh), then  situation of the recipient is the test. My answers were based on this asssumption. Whereas for service classifiable under technical inspection and certification (65(105)zzi) , performance is the test. If the subject service is classified under the latter head, it is not import of service as the same is performed out side India.

lab has billed in your name, so you are the service receipent, does not matter for whom you have obtained the certificate.

But what for this condition

Originally posted by : valji
	But what for this condition   Tax only if service is received in India Tax is payable only when service is received in India. Services provided and used outside India cannot be taxed in India.

if the said service is asked by your client directly, certificate issued in his favor directly, and payment made by you ,then ST provisions may not attract,

Here the tests are asked by yourself and certificates are isssued to yourself, that establish the import of services

There are three services covered under your definition 

SCIENTIFIC OR TECHNICAL CONSULTANCY SERVICES 65(105)(za)

TECHNICAL TESTING AND ANALYSIS SERVICES 65(105)(zzh)

TECHNICAL INSPECTION AND CERTIFICATION SERVICES 65(105)(zzi)

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out of the above services if the service is catagorized in schedule 2 of export of services rule 2006, then only non taxable 

the abstract of schedule 2 is here