TaxTMI 
TaxTMI 
Import of Services - Taxable Amount
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....mport of Services - Taxable Amount<br> Query (Issue) Started By: - Hemant Dated:- 21-4-2006 Last Reply Date:- 21-4-2006 Service Tax<br>Got 1 Reply<br>Service Tax<br>Dear Sir, In case of services recei....
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....ved from outside India recepient of such services is libale to pay Service Tax. In a situation, where as per agreement service receiver is liable to pay all taxes and recepient of service pays service....
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.... tax, on which amount he should pay service tax? i.e. whether he should gross up the amount of service tax to calculate the liability. Apparently it seems that tax amount should be included to calcula....
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....te Service Tax liability but can it be said that tax is payable only on amount charged by Service provider. Because as per Section 67 what is taxable is the gross amount charged by Service provider. ....
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....Reply By Surender Gupta: The Reply: It is very relevant and important question related to valuation of services in the hands of person who is liable to pay service tax in the capacity of services rece....
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....iver. Such amount is not a gross amount and service tax should be calculated on the amount paid to the provider of services. It should not be grossed up.<br> Discussion Forum - Knowledge Sharing ....