Import of Service

Jeevesh Mehta (Advocate- Corporate Commercial & Indirect Tax Advisory)   (861 Points)

03 July 2009  

Plz advice.

a company receives Minig Services from a foreign service provider. But the services are being provided in India and also used in India. i.e provided in India and received in India.

Can we say that it is an Import of Service ?

If not then Tax liability would fall on whom?