Hi All,
One of my clients is importing internet service from its Headquarters in Switzerland. Is it liable to pay service tax under reverse charge? Can I apply the concept of 'Service provided to ourself' and hence avoid this tax?
Service tax on import
Replies (4)
Dear Ms Deepika,
Pls refer Sec 66A(2), "Where a person is carrying on business through a permanent establishment in India and through another permanent estabilsement in a country other than India, such permanent establishments shall be treated as separate persons for the purpose of this section (i.e. Sec 66A)"
Hope this clarifies your doubt
Ya.. Thank You so much.. :)
so accordingly it will be the person with PE in india who will be liable.......hope i am correct)))-
Hmm.. Right Nitin.. :)
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