Import of Service

Dear Sir,

Yes. It is an import of service. It is not the criteria where the service is provided.

“If the service which is provided by a person who is non-resident of India and received by a person who resident of India” has to be treated as Import of Service.

So the service tax liability would fall on recipient of the service.

Thank you for yuor valauable advice sir.

Regards

jeevesh Mehta