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Service tax on import of services

Queries 441 views 1 replies

One of my client in India has given a contract to a foreign consultant situated in USA to provide services for my clients customer who is also situated in USA. But the payment for these services are being made by my client who is in India. Now my query is whether my client is liable to pay service tax on reverse charge mechanism based on import of services ?

 

Replies (1)

Please clarify the nature of contract....

Unless the contract doesnot fit in Rule 4 to 11 of Place of provision of service rule, place of porovision is location of s.receiver(India)...therefore your client liable to pay ST under RCM...


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