15 August 2013
Hi, Every body this is ram , Iam working as accounts Manager in one of the manufacturing companies, we are importing Bus Chassis from China And getting Homologation from china itself, are we pay Service Tax for the Homologation Services.
I understand that Homologation services are being done in china
My view is as follows.
Please refer to the definition of term taxable territory. defined under sec65B(52) of the Act. and Non Taxable territory defined under Sec 65b(35) of the act
Based on the definition the services are provided outside taxable territory that is in china, Hence not subject to service tax.
CAclubindia
