31 January 2013
NRI is receiving rent in India on commercial property. Need to get his service tax registration. Can he get his service tax registration through his representative assessee (Power of attorney holder)?? If Yes, What document would required for representative assessee and what would be the procedure?? If No, how to get registration of NRI??
01 February 2013
In my opinion it is covered under reverse charge where service is provided by a person located in a non-taxable territory to a person located in taxable territory hence service tax should be paid by service recipient.