Sir, As per Notification 30/2012 if service provider is in non-taxable service and service receiver is in taxable territory. then service receiver is liable to pay service tax.
but as per Notification 28/2012 (Place of provision of service rules) as per Rule 4 of Place of provision of service rules 2012 that in respect of goods that are required to be made physically available by the receipient of service to the provider the service :- location where the services are actually performed.
my question is that whether Notification 30/2012 (for reverse charge) should read with Notification 28/2012 (Place of provision of service rules 2012)
OR whether in case of Import of Service place of provision of service should be taxable territory.
CAclubindia
