14 May 2014
As per clause I(B) of Notification No. 30/2012-Service Tax dated 20.06.2012, specifies that the service provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory is a taxable service and the 100% service tax payable thereon shall be deposited by the person receiving the service. whether above notification should read with Rule 4 of place of provision of service rules 2012
14 May 2014
No the above notification shall not be read with the Rule 4 of POP Rules beacause the serial no 10 of notification 30/2012 relates to import of service whereas Rule 4 relates to performance based service.
14 May 2014
if we have send goods for repair to non-taxable territory from taxable territory. As per Notification 30/2012 it is covered under reverse charge(import of service) but as per place of provision of service if goods are required to physically available for providing of service than location where the services are actually performed will be place of provision of service. so in this case place of provision of service is non-taxable territory. so whether this service will covered under import of service.
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