20 October 2010
Sir, If company which has permanent establishment in India gets Commission for sales effected for goods sent by Hollan based company. Whether servie tax is applicable or not ? If yes under which cluase and section.
21 October 2010
The service is as a commission agent under BAS category. The transaction isone of export if: 1. Recepient outside India [ hollan] 2. Amount recived in CFE [ presumably so] If export then ST need not be charged.
CAclubindia
