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

Reverse charge applies to foreign-paid certification fees, making the Indian recipient liable for domestic service tax. Technical certification fees payable to foreign entities were treated as taxable under the service tax regime from 01 July 2003 by Notification No. 7/2003 S.T., and service tax liability for imported technical certification services is to be discharged by the Indian recipient under the reverse charge mechanism per Notification No. 30/2012 (serial entry addressing such services). Queries remain about whether fees and subscriptions paid abroad are exempt and about the bearing of Notification No. 6/2005 ST (as amended by No. 8/2008 ST) on fees and subscriptions.