Service Tax

This query is : Resolved

vasanti natu (Querist)
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05 September 2008 About Notice under Service Tax Rule 1994 , RUle 2.

Is Service tax liability aiieses for company in India:
If they are receiving any services from Out side india in India or
If Services Availed by indian company from out side comoany out of india.

Please answer with some case studiess .

CA. Harinder Kumar

CA. Harinder Kumar (Expert)
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05 September 2008 it clearly mentioned u/s 66A
where any service specified in clause 105 of section 165 is

a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India
b)and received by a person i.e recipient who has his place of business, fixed establishment, permanent address or usual place of residence in India,

this means it is a import of services.

in this case recipient will be treated as service provider and liable to pay service tax on those services.

exemption
recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce