https://www.taxtmi.com/forum/issue?id=2031 Whether withholding under section 195 applies depends on source and presence of a permanent establishment: services performed and paid for outside India with no PE or Indian source generally do not attract TDS, but if those factual conditions are not met withholding at the applicable or higher rate (where PAN is absent) will be required. Import of services remains subject to service tax on a reverse charge basis. en-us Fri, 02 Jul 2010 17:44:12 +0530 Thu, 23 Jan 2025 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2031 Whether withholding under section 195 applies depends on source and presence of a permanent establishment: services performed and paid for outside India with no PE or Indian source generally do not attract TDS, but if those factual conditions are not met withholding at the applicable or higher rate (where PAN is absent) will be required. Import of services remains subject to service tax on a reverse charge basis. Discussion-Forum Service Tax Fri, 02 Jul 2010 17:44:12 +0530 https://www.taxtmi.com/forum/issue?id=2031