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    <title>CERTIFICATION FEES/OTHER FEES PAID OUT OF COUNTRY</title>
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    <description>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.</description>
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      <description>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.</description>
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