Dear all, I have a clarification on import of services.
The Situation is Company A in India has availed services of testing and analysis of ground water from Company XYZ of Singapore.
Under what circumstances, would the service tax is liable to be paid by the Service receipient i.e Company A?
- If the services are perfomed in India??
- Or if the services are perfomed outside India??
My feeling is that after the inclusion of Section 66A , whether the service is performed in India or not, it is taxable in the hands of receipient.
Request your views and comments.
Thanks in Advance.
Narasimhan.J
CAclubindia
