Applicability of Service Tax


03 October 2009 My client is a Call centre doing international and domestic business and it is a division of one manfucaturing concern.
Call centre is taking a services of outside india professional for liazing outside india clients and paying the professional fees via remitances.
Our Client view is since his services is rendering outside india services tax is not applicable.

Please provide me the answer with reference and cases if available
Thanks

03 October 2009 Under reverse charge the same is liable. The Foreign co is provding services of marketing coming under BAS which is a recepient based import - as long as recepient is in India liable. Some other services are perfromance based service where your clients argument would be valid.
In a oppsoite situation in export it was observed that the infromation given by the Indian agentis utlised outside India and therefore the same wouldbe an export.

06 October 2009 An amount is paid by my client is on monthly basis and he may give more money on his performance basis.
So, according to you, monthly professional fees is subject to service tax, if yes please provide the reference of the cases if possible


10 October 2009 It is export of services, not liable to service tax, if you are receiving payment in foreign exchange.

12 October 2009 export of services????
Dear i have a question where services is received by a foreigner and paying the amount via remitance is liable for service tax or not?
And wheteher your answer will differ if the company has a branch in that country?
Pls provide me ans with reference if possible





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