Service tax applicability on foreign curency remiitance

This query is : Open

manucma (Querist)
Follow

05 October 2016 We are registered a s Trust and we are providing various training programmes to Employees of our another division and other institution. We are planning to conduct one International Training Programme in January-17 in Kerala and expecting some participants from Foreign Country. Hence we are expected to getting some fees as foreign currency.Please advise me on the service tax applicability on the above matter.
MAnu

CA Ashish Garg

CA Ashish Garg (Expert)
Follow

05 October 2016 Such services shall be subject to service. As per your query, these services are fairly covered under Rule 4 of Place of Provision of Service Rules,2012.

According to the aforesaid rule, the place of performance of service shall be place of provision which in your case is in Kerala. Therefore, you are liable to pay service tax on participation fees.