23 April 2016
Sir Our client (located in India) facilitates admission of Indian students to Australian universities. For this the foreign university pays our client a fee based on the fee paid by student to the foreign university.
Is this service liable to service tax under intermediary service under place of provision ???
23 April 2016
Yes you need to pay service tax... As service provided is comes under the definition of intermediary services by applying provisions of rule 9 of place of provision services..