Plz advice.
a company receives Minig Services from a foreign service provider. But the services are being provided in India and also used in India. i.e provided in India and received in India.
Can we say that it is an Import of Service ?
If not then Tax liability would fall on whom?
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
So the service tax liability would fall on recipient of the service.
Thank you for yuor valauable advice sir.
Regards
jeevesh Mehta
CAclubindia
