23 May 2013
One of our clients refers students to an University in Australia by sending all the student details as required by the University and gets commission from the University if it accepts the student. Is service tax applicable to them?
25 May 2013
1st of all you providing service to university as u getting commission from them and not from the students.
as per place of provision rules. it seems to be covered under rule 9, point (b).
i guess you provide the data of students online, if so. you are under 9(b). and as per that rule location of service provider is the PLACE of provision of service. means your place. and as your place is in taxable territory services are taxable.