Import of Service

[KIRAN KUMAR]

Dear Sir,

We Paid Best Aquaculture Practice (BAP) Certification Renual fee to Global Aqua Culture Alliance in Foreign currency for 2015-16

Now in Service tax assessment department given notice that this is import of service you have to pay service tax on reverse charge

Requesting you to provide the rules

AI Summary

Import of Service: reverse charge applies where offshore certification services are not covered by exemption, recipient liable for tax.
Payment of a foreign certification renewal fee for Best Aquaculture Practice is classified as Technical Testing and Certification Service and, since it is not covered by the specified exclusions or the mega exemption, it constitutes an import of service. Consequently, the Indian recipient is generally liable to pay service tax on such imported services under the reverse charge mechanism, subject to further jurisdictional analysis of whether the service is deemed received in India or any specific exemption (e.g., fees to government-like bodies) applies.