TaxTMI 
TaxTMI 
Suggest me steps which i should have been taken while deciding the applicability of service tax payable on imported services.
Reverse Charge
20 Jan 2012 
5 Replies 
1568 Views Asked by
Reverse charge on imported services: recipient must register and discharge tax when provider is located abroad.
Reverse charge shifts service tax compliance to the Indian recipient when services are provided from abroad and received in India: the recipient must register, declare and pay tax where the foreign provider lacks an Indian establishment. Valuation rules treat partly performed services as taxable on the total consideration, and a provider having a branch or agency in India is treated as having an establishment in India, affecting reverse charge applicability. (AI Summary)
Reverse charge shifts service tax compliance to the Indian recipient when services are provided from abroad and received in India: the recipient must register, declare and pay tax where the foreign provider lacks an Indian establishment. Valuation rules treat partly performed services as taxable on the total consideration, and a provider having a branch or agency in India is treated as having an establishment in India, affecting reverse charge applicability. (AI Summary)