https://www.taxtmi.com/forum/issue?id=110936 Service tax applicability turns on contractual/payment structure and the place of provision: if development/testing is a separately charged service to a foreign recipient, service tax may be relevant; if no separate payment is received, respondents say service tax would not apply and costs may be amortised into manufactured goods. The place of provision is generally the recipient's location, or the provider's location if the recipient's location is not ascertainable. en-us Wed, 21 Sep 2016 11:02:45 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110936 Service tax applicability turns on contractual/payment structure and the place of provision: if development/testing is a separately charged service to a foreign recipient, service tax may be relevant; if no separate payment is received, respondents say service tax would not apply and costs may be amortised into manufactured goods. The place of provision is generally the recipient's location, or the provider's location if the recipient's location is not ascertainable. Discussion-Forum Service Tax Wed, 21 Sep 2016 11:02:45 +0530 https://www.taxtmi.com/forum/issue?id=110936