04 September 2010
A concern is receving Services for Technical know how from a foriegn Company having Branch in India. payment of Services to be made in Foriegn Currency. It may please be clarified whether Service receiver is liable to Service tax or foriegn Company having Branch in India(service Provider)
07 September 2010
Pl. clarify whether, the services are rendered from outside India and payment is made in the foreign currency outside India? Check up the Invoice, whether the address of the Service Provider is from a foreign country.
Else, the Indian Branch must have obtained the ST regn no. from the dept and they would be charging the ST in the Invoice.
If the Service Provider is from outside India, then it would be a case of Import of Service and u are required to pay the ST as a Service Enjoyer on the reverse charge basis.