If a person or an executive of an company goes outside india for business purpose and hire a CAB or Taxi at there or stay in hotels . And reimbursing all these expenses from company,whether these transaction covered in Import of service and is company is liable to pay service tax on such transaction or not??
26 November 2013
No service tax will be applicable. As location of service provided is outside India, place of provision of service is outside taxable territory & there is no case of import of service.
Also rent a cab service provided outside India is not covered under reverse charge.
CAclubindia
