EXPORT OF SERVICE

This query is : Resolved 

03 April 2009
IF A PERSON IS REGISTERED AS MANAGEMENT CONSULTANT IN SERVICE TAX ACT

AND GET COMMISSION FOR ARANGING CUSTOMERS IN INDIA FOR FOREIGN COMPANY AND GET COMMISSION IN FOREIGN EXCHANGE COMES OUTSIDE FROM INDIA.

IS HE LIABLE TO PAY SERVICE TAX ON THE BASIS THAT HIS SERVICES HAS BEEN USED IN INDIA.

NARINDER


03 April 2009 The conditions for export are:
Service has to be provided outside india and the amount should have been realised in foreign exchange.

Eventhough the ultimate beneficiary is India you have provided service to a person outside india and received foreign exchange.

Therefore it is treated as export of service and you are exempted from paying service tax.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries