TaxTMI 
TaxTMI 
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
CERTIFICATION FEES/OTHER FEES PAID OUT OF COUNTRY
19 Dec 2012 
3 Replies 
1395 Views Asked by
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. (AI Summary)
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. (AI Summary)