https://www.taxtmi.com/forum/issue?id=320 An Indian recipient obtaining services from a non resident-such as overseas lab testing or order procurement-is liable to service tax as import of services, with the recipient treated as the provider when the service provider does not belong to India; applicability depends on whether the non resident has a business or fixed establishment supplying the service or a permanent address/usual residence abroad, per rule 2(1)(d)(iv) of the Service Tax Rules, 1994. en-us Fri, 05 Jan 2007 12:42:15 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=320 An Indian recipient obtaining services from a non resident-such as overseas lab testing or order procurement-is liable to service tax as import of services, with the recipient treated as the provider when the service provider does not belong to India; applicability depends on whether the non resident has a business or fixed establishment supplying the service or a permanent address/usual residence abroad, per rule 2(1)(d)(iv) of the Service Tax Rules, 1994. Discussion-Forum Service Tax Fri, 05 Jan 2007 12:42:15 +0530 https://www.taxtmi.com/forum/issue?id=320