Service tax on services hired from us

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If I import services from United States of America then do I have to pay Service Tax in India?

Kindly guide me for the relevant provisions.

Thanks in advance.

Replies (2)

Yes, you will have to pay service tax on Reverse charge basis as per Rule (2) (1) (d) (iv) of Service Tax Rules, 1994 as amended. You will be required to apply for Registration with Service Tax Department & pay Tax accordingly.

To know whether service received comes under the category of Taxable Service, you may refer Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. the link is given below:

https://www.servicetax.gov.in/imp-service-rules.htm

Originally posted by : Prakash Mali

If I import services from United States of America then do I have to pay Service Tax in India?

Kindly guide me for the relevant provisions.

Thanks in advance.


pls check indo-us trade treaty. it lamy be exempt as per their rules.

Importer is paying royalty for import of technology. Does it covered under services?


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