TMI BlogService Tax on Services rendered in Bhutan by indian suppliers & GOIX X X X Extracts X X X X X X X X Extracts X X X X ..... If services are rendered in Bhutan, what is the liability under Service Tax act 1) Both the receiver and provider are situated in bhutan 2) Receiver is in bhutan / provider is in India services related to repair of P M - Reply By Madhukar N Hiregange - The Reply = It appears that rule 8 applies and it is liable in India. However the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable event is the rendition of service as laid down by the delhi high court. However one of the principle s of taxation is territorial jurisdiction. Since the activity is outside India the provision may be arguable - see Orient craft decision by MP high court. - Reply By SURESH ASTEKAR - The Reply = Dear Minjur Dorji Since the services are related to repair of plant and machinery, the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appears to be covered by Rule 4 of the Place of Provision Rules and hence the place where the actual service is provided will be the the location where the services are actually performed. If the repair of plant and machinery is undertaken in Bhutan, then the place of provision of service will be Bhutan and consequently there will be no service tax liability under the Finance Act, 1994 . If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plant and machinery is treated as an immovable property, then also the same would get covered by Rule 5 of the PoP Rules and the place where the immovable property is located will be the place of service which in this case being Bhutan is in non-taxable territory and hence there will be no service tax liability on the repair of P M located in Bhutan. - Reply By minjur dorji - The Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = Dear all Plz give me clarification regarding the servictax... for instance if the indian people works in bhutan, will we be liable for service tax. also say something on Consultancy service and hording in India - Reply By minjur dorji - The Reply = Dear all I am happy that you all have responded to my mail and like to thank you all. in addition to this plz provide me with the rule no 8 rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding the service tax. because am not able to get it clearly - Service Tax on Services rendered in Bhutan by indian suppliers & GOI - Query Started By: - minjur dorji Dated:- 28-5-2014 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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