Service Tax on Services rendered in Bhutan

[sampath Gopalakrishnan]

If services are rendered in Bhutan, what is the liability under Service Tax act

1) Both the receiver and provider are situated in bhutan

2) Receiver is in bhutan / provider is in India

services related to repair of P&M

 

 

AI Summary

Liability under Service Tax Act for Repair Services in Bhutan Hinges on Place of Provision of Services A query was raised regarding the liability under the Service Tax Act for services rendered in Bhutan, specifically when both the service receiver and provider are in Bhutan, or when the receiver is in Bhutan and the provider is in India. The services in question relate to the repair of plant and machinery. The response indicated that the place of provision of services will determine the applicability of service tax in this scenario.