A machine is to be repaired in Germany where the supplier is located. The machine is a proprietory product of the supplier in Germany. The machine shall be despatched from Kolkata. The repair charges are inclusive of materials to be used in repair.The supplier does not have a permanent place of business or any business establishment in India. In the circumstances, please clarify whether TDS is applicable on the repair charges? Further, Whether Customs duty is payable on re-import and Service tax is applicable on the repair charges?
CAclubindia
