CERTIFICATION FEES/OTHER FEES PAID OUT OF COUNTRY

[RAM SHARMA]

Dear Experts,

Is service tax is liable on fees and subscription paid to foreign country. Fees means like certification CE marks or World Health Organisation etc. Please advice.

Thanks

[CASeetharaman KC]

Technical Certification Fees was taxable under the old regime from 01/07/2003 by Notification No. 7/2003-S.T., dated 20/06/2003. Hence the taxability of the same is already established. Service tax needs to be paid under Reverse charge mechanism as provided under Notification no 30/2012 dated 20-06-2012 under Serial No 10 of the table provided therein

[RAM SHARMA]

Respected Sir,

Is it any fees and subscription paid out of country  is exempted. Please advice. 

Thanks

[RAM SHARMA]

What is your view of Notification No. 6/2005-ST, dated 1-3-2005. *Amended by Notfn.No. 8/2008-ST dated 01.03.2008 in regard to fees and subscription.

Thanks 

AI Summary

Service Tax Applicable on Foreign Certification Fees Since 2003; Reverse Charge Mechanism Applies Per Notification No. 30/2012. A query was raised about the applicability of service tax on fees and subscriptions paid to foreign entities, such as certification fees for CE marks or WHO certifications. An expert clarified that such fees were taxable from July 1, 2003, under Notification No. 7/2003-S.T., and service tax must be paid under the reverse charge mechanism as per Notification No. 30/2012. Further inquiries were made about exemptions and the relevance of Notification No. 6/2005-ST, amended by Notification No. 8/2008-ST, regarding these fees.