CERTIFICATION FEES/OTHER FEES PAID OUT OF COUNTRY, Service Tax

[RAM NAUDIYAL]

Dear Experts,

Is service tax is liable on fees and subscription paid to foreign country. Fees means like certification CE marks or World Health Organisation etc. Please advice.

Thanks

Posts / Replies

[CA Seetharaman K C]

Technical Certification Fees was taxable under the old regime from 01/07/2003 by Notification No. 7/2003-S.T., dated 20/06/2003. Hence the taxability of the same is already established. Service tax needs to be paid under Reverse charge mechanism as provided under Notification no 30/2012 dated 20-06-2012 under Serial No 10 of the table provided therein

[RAM NAUDIYAL]

Respected Sir,

Is it any fees and subscription paid out of country  is exempted. Please advice. 

Thanks

[RAM NAUDIYAL]

What is your view of Notification No. 6/2005-ST, dated 1-3-2005. *Amended by Notfn.No. 8/2008-ST dated 01.03.2008 in regard to fees and subscription.

Thanks