14 August 2009
An international convention was organized abroad. The organizers engaged a firm (in the same country) for organising the event. The firm charges the Indian client on a cumulative basis for participating in the convention. Amount is paid in foreign currency. Is service tax is payable under 2 (1) (d) (iv) . An international forum charges its Indian clients a member ship fees like our own Capexil. Amount is paid in foreign currency. Is service tax is payable under 2 (1) (d) (iv)
17 August 2009
The service of convention require that part of the service shouldbe in India.Since the netire service is provided outside India there is no liability.This is inspite of the Indian entity getting an advanatge of buildign an export market etc.