29 June 2012
Dear sir, your expert opinion required on the below mention Issue-
Sub:-Service Tax Issue (Export of Services)
An Overseas company “A” incorporated in Australia and having various customers (Debtors) in India, an another company “B” incorporated in India and not a sister concern of overseas Company get collections from all the Indian debtors of overseas company “A” on commission basis, and issue commission invoice directly to overseas company “A” outside India, now question arise
1. whether commission basis services provided in India by Company “B”, have to be considered EXPORT SERVICES 2. it also make sure the company B issue invoice to overseas company A in Australian currency
Required help with the provision of Service Tax Act and with decided case.
This Service Covers under the head of BUSINESS AUXILIARY SERVICE.
Further, Any service which is taxable under clause 105 of Section 65 may be exported without payment of service tax. (Rule 4 of Export of Services Rules, 2005)
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