https://www.taxtmi.com/circulars?id=5370 Services provided from outside India and received in India are taxed by treating the recipient as the deemed provider for levy purposes; the recipient must register and pay service tax though such services are not treated as output services for CENVAT. Service tax paid under this mechanism is available as CENVAT input credit only where the imported service is used as an input service in the manufacture of final products or in providing taxable output services. en-us Fri, 27 Jun 2008 00:00:00 +0530 Mon, 09 Jan 2012 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5370 Services provided from outside India and received in India are taxed by treating the recipient as the deemed provider for levy purposes; the recipient must register and pay service tax though such services are not treated as output services for CENVAT. Service tax paid under this mechanism is available as CENVAT input credit only where the imported service is used as an input service in the manufacture of final products or in providing taxable output services. Circulars Service Tax Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5370