TaxTMI 
TaxTMI 
Import of services - services rendered in Germany
06 Dec 2006 
2 Replies 
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Import of services: services wholly performed and received abroad are not taxable in India when no part is performed domestically.
Import of services for participation in a foreign trade fair, where services are wholly performed and received outside India, is not taxable as import of services in India; payment from India alone does not create tax liability-taxability arises only if at least part of the service performance occurs within India. (AI Summary)
Import of services for participation in a foreign trade fair, where services are wholly performed and received outside India, is not taxable as import of services in India; payment from India alone does not create tax liability-taxability arises only if at least part of the service performance occurs within India. (AI Summary)
DEAR SIR, ONE OF MY CLIENT XYZ LTD. IS PARTICIPATING IN FAIR IN GERMANY FOR TEXTILES PRODCUTS. FOR THIS PURPOSE IT PAID APROX. RS. 5,00,000.00 AS REMT FOR FAIR STAND. THE SAME WAS PAID IN FOREIGN CURRENCY TO MESSE FRANKFURT . ALL THE SERVICES TO BE RECEIVED BY MY CLIENT IS IN FOREIGN. WHETHER HIS SERVICES ARE TO BE CONSIDERED AS IMPORT OF SERVICES. PLEASE ADVISE.