https://www.taxtmi.com/forum/issue?id=112826 Payment of a foreign certification renewal fee for Best Aquaculture Practice is classified as Technical Testing and Certification Service and, since it is not covered by the specified exclusions or the mega exemption, it constitutes an import of service. Consequently, the Indian recipient is generally liable to pay service tax on such imported services under the reverse charge mechanism, subject to further jurisdictional analysis of whether the service is deemed received in India or any specific exemption (e.g., fees to government-like bodies) applies. en-us Sat, 16 Sep 2017 09:59:23 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112826 Payment of a foreign certification renewal fee for Best Aquaculture Practice is classified as Technical Testing and Certification Service and, since it is not covered by the specified exclusions or the mega exemption, it constitutes an import of service. Consequently, the Indian recipient is generally liable to pay service tax on such imported services under the reverse charge mechanism, subject to further jurisdictional analysis of whether the service is deemed received in India or any specific exemption (e.g., fees to government-like bodies) applies. Discussion-Forum Service Tax Sat, 16 Sep 2017 09:59:23 +0530 https://www.taxtmi.com/forum/issue?id=112826