08 January 2010
Whether Services received from outside India for export of services is liable to service tax? These services are provided by non resident and services are received in foreign country but payment is made from India.is it liable to servivce tax u/s 66-A? Intention of section 66A seems only to tax services received in India. As in our case services are provided from outside India and received outside India but payment is made from India are we liable to service tax?
11 January 2010
Yes liable on reverse charge basis as long as the same are taxable services. Credit of the same can be availed and refund/ rebat eof the same can also be cliamed.
I agree with your answer but Intention of section 66A seems only to tax services received in India . As in our case services are provided from outside India and received outside India but payment is made from India are we liable to service tax?