22 February 2016
One of our client providing study abroad that is higher education outside india for indian students, client gets commission from abroad in foreign currency. Client is in mumbai. Is this exempt from service tax.
23 February 2016
If the services are provided by client on his own account but not acting as intermediary, services could be said to be covered by Rule 3 of PoPS and not liable to service tax. But generally commission indicates services in the nature of Intermediary where place of provision would be location of service provider (in this case Mumbai) and liable to tax.