07 December 2009
If a company based in india, import services from consultancy firm based in india as well as abroad, from abroad and also received such services in abroad. In such case,is it taxable for a receipient based in india?, if yes, under which section and refer any case law as well.
08 December 2009
If the service is rendered outside and consumed outside India, no service tax. However if the services are consumed in India, then it would fall under Import of service and the recipient of such service will have to pay the tax, provided the service provider do not have PE in India. Ref Sec66A
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