Whether notification 30/2012 should read with popr 2012

Yes, the service receiver is liable for payment of service tax, if he is cover under taxable territory for the services received from non-taxable territory as a 'person liable for service tax' by virtue of Notification 30/2012.  As per Rule 4 of PPS, place of provision on performance based has to be decided when the services in respect of goods means the service receiver will send the goods to service provider for repair or any other purpose subject to send back the material to him.  In that situation, service provider is liable for servie tax on the basis of porformance.  In case of imported goods for repair or any other purpose, this rule is not applicable and the same will be decided on the basis of Rule 3 of PPS Rules, which place of provision of service will be the location of the recipient service.

Regards,

JMS

But Rule 3 will applicable when other rule will not applicable. so how you can determine place of provision with Rule 3 instead of Rule 4.

Rule 3 is applicable when the business entity location is not traceable. But import services are taxable. You need to get this point in this way.

Regards,

JMS

but in our case we have send good for rapair to non -taxable territory. and rule 4 specifically deal for sending of goods for repair to service provider.

so what is the reason to apply rule 3 instead of rule 4.

if any rule specifically deal to any situaation then why other rule will apply.

In such case, you are liable to pay service tax by virtue of notification no.30/2012-ST (B) under cover of person liable to pay service tax.

Regards,

JMS