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Services tax on advertisement or publicity outside india

This query is : Resolved 

08 July 2013 dear experts,
i want to know that service tax charge on advertisement or sales promotion done outside India by a person and payment made to him in foreign currency.
is this service is chargeable under service tax or there is any amendment or exemption on it.
if there is any exemption please let me know the circular no.

08 July 2013 Only the services provided in a taxable territory are taxable... Thus prima facie if the advertisement /sales promotion is done outside India for a service recipeint located outside India... Then no service tax...

08 July 2013 but as i get told it comes in import of services and we have to pay tax on it as services receiver.


08 July 2013 is there is any circular for this exemption

08 July 2013 Where are services rendered?
What is location of Service recipient?
What is location of service provider?

08 July 2013 a person in singapur visited the company behalf of us and convince to party for our product to concern company. and land a bill for sales promotion charges in foreign currency. and we paid from india to him in singapur.
so services provider is in singapur,
services receiver in india,
transaction made in foreign currency,

09 July 2013 You have to pay service tax under reverse charge(Notf 30/2012).

Further you can take CENVAT Credit of the same(Rule 2(l) of CCR,2004).



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