Service tax on import

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.. :)