18 December 2012
Person is selling goods of china in india and for that he receive commission, is person selling goods liable to pay service tax? There is no place of business of china in india
As the facts clear to me, the person is receiving commission from china for sale of goods in India and as per rule 3 of place of provision of service rules,2012 the place of provision of service is location of service recipient, hence this is export of service not taxable.
CAclubindia
